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The Developement of EU Customs Law: From The Community Customs Code to The Union Customs Code

the outcome of the consultation on „simplification of VAT collection procedures in relation to centralized customs clearance‟ Ares (2011)164053 15, February 2011 4. Commission (EC) Proposal for a regulation of the European Parliament and of the Council laying down the Community Customs Code (Modernised Customs Code) COM (2005)608 final, 30 November 2005 5. Commission (EC), „Communication on a simple and paperless environment for Customs and Trade‟, on the role of customs in the integrated management of external borders

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