Les régimes douaniers et fiscaux dérogatoires dans la Communauté européenne

Customs and tax modes derogatory in the European Community

• Auteur / Autrice : Nathalie Bueb
• Direction : Yves Petit
• Type : Thèse de doctorat
• Discipline(s) : Droit communautaire
• Date : Soutenance en 2009
• Etablissement(s) : Strasbourg

Mots clés

Mots clés contrôlés

Finances publiques -- Comptabilité

Commerce international

Restrictions à la liberté de circulation

Résumé

Cette thèse porte sur la réglementation et la jurisprudence communautaires en matière de restrictions, d'interdictions ou, au contraire, d'une plus grande facilité de circulation, des personnes, des biens, des services et des capitaux à l'intérieur de la Communauté. Ils ont en commun de constituer des dérogations à la règle commune. Dans ce cadre, l'approche est nécessairement transversale, eu égard à la diversité des matières concernées et au nombre important des justifications à ces régimes. Compte tenu de la nature évolutive de la construction communautaire, les développements offrent une grande place aux facteurs temporels et factuels, pour expliquer les options choisies par les institutions communautaires. Au- delà de la simple présentation des régimes douaniers et fiscaux dérogatoires, cette thèse a pour objectif de mettre en exergue la logique présidant à leur adoption, leur évolution étant liée au degré d'approfondissement de la construction communautaire, malgré certaines lacunes et hésitations. . .

This thesis relates to the Community regulation and jurisprudence as regards restrictions, prohibitions or, on the contrary, a greater facility of circulation, people, goods, services and capital in European Community. They have jointly to constitute exemptions from the common rule. In this framework, this approach necessarily transverse is, as regard with the diversity of the matters concerned and the big number of justifications to these modes. Taking into account the evolutionary nature of European Community construction, the developments offer a great place to temporal and factual factors, to explain the options chosen by the European Community institutions. Beyond the simple presentation of the customs and tax modes derogatory, this thesis aims to put forward logic governing their adoption, their evolution being related to the degree; deepening of Community construction, in spite of certain gaps and hesitations. The Thesis is made up of two parts, cut out in eight chapters. The first part is devoted to the provisional derogatory modes customs and tax. Their justifications find their source in the need for supporting temporarily certain sector of activity and certain geographical areas, in order to allow, in the long term, their tender with the common rules. Indeed, they are characterized by a sensitivity or an unquestionable brittleness, context in which the application of the common right would have serious destabilizers effects, in economic and social point of view. The adopted measures are, generally of structural nature and, sometimes of the economic situation. The provisional modes characterize in theory specific phenomena, such as widenings of the European Community territory. They also intervene, in favour of sectors of activity in which community rules having to be adopted were not yet, or, geographical areas presenting important particularisms. . .