Trade facilitation agreement. Its impact in customs infractions law. Principles of material truth and reasonability

Acuerdo de facilitación del comercio. Su impacto en el infraccional aduanero. Principios de verdad material y razonabiliad

Acordo de facilitação do comércio. Seu impacto na infracção aduaneira. Princípios de verdade material e razoabilidade

Figueredo, Flavia
Detalles Bibliográficos
2019
Acuerdo de Facilitación del Comercio
GATT
Principios Generales del Derecho
Trade Facilitation Agreement
GATT
General Principles of Law
Acordo de Facilitação do Comércio
GATT
Princípios Gerais do Direito
Español
Universidad de Montevideo
REDUM
http://revistas.um.edu.uy/index.php/revistaderecho/article/view/397
https://hdl.handle.net/20.500.12806/1424
Acceso abierto
Atribución 4.0 Internacional
Resumen:
Sumario:Our purpose in this work is to make a general presentation of the Trade Facilitation Agreement as well as to use such Agreement as a starting point and frame for the analysis of the general principles of law related to the same. To this end we hereby analyze GATT’s main rules, those which the Trade Facilitation Agreement intends to develop and regulate, as well as the Uruguayan legislation. This study has led us to rediscover and confirm the enormous value of the general principles of law. Such principles are clearly included in the regulations analyzed herein and are undoubtedly thebasis of the legal system and of what we understand should be the legal policy of any State or Organization.