Abstract
The author comments on the Tax Court rulings which could contravene the Community legal order by allowing the Customs Authority to establish additional requirements to the provisions of the Cartagena Agreement. This, according to the author, would constitute a sub-regional trade restriction whereby the Republic of Peru would be hindering imports by unilateral decision.
| Translated title of the contribution | On the application of the most-favoured-nation clause in the recent pronouncements of the Tax Court |
|---|---|
| Original language | Spanish |
| Pages (from-to) | 177-191 |
| Journal | Forseti |
| Issue number | 5 |
| DOIs | |
| State | Published - 2015 |
Keywords
- Aduanas
- Derecho mercantil
- Importaciones