Skutki akcesji Polski do Unii Europejskiej dla budżetu państwa w zakresie ceł pobieranych przez organy Służby Celno-Skarbowej
The consequences of Poland's accession to the European Union on the state budget within dutiescollected by the Customs and Tax Service

Summary/Abstract: Poland’s accession to the European Union has brought numerous changes at various law levels, namely within the financial law. It is unquestionable that the biggest changes regarding budget settlements have been observed in the customs law, from duties. The Polish customs regulations are one of those areas that are nearly completely regulated at EU level and thus all Member States have uniform rules regarding foreign trade. The Common Customs Tariff is an essential tool applied for the calculation of duties. Its legal construction is often used to reduce the national and EU budget. The reduction in the Common Customs Tariff in the case of entry of goods into the EU customs territory results in serious financial damage in budget revenues as revenues derived from customs duties decrease in particular Member States.

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