The identification, elaboration, and legislative implementation of the principles of customs law; national regional and global experience

Show simple item record

dc.contributor.advisor McIntyre, Owen en
dc.contributor.author Walsh, Thomas
dc.date.accessioned 2021-01-14T11:39:53Z
dc.date.available 2021-01-14T11:39:53Z
dc.date.issued 2020
dc.date.submitted 2020
dc.identifier.citation Walsh, T. 2020. The identification, elaboration, and legislative implementation of the principles of customs law; national regional and global experience. PhD Thesis, University College Cork. en
dc.identifier.endpage 452 en
dc.identifier.uri http://hdl.handle.net/10468/10915
dc.description.abstract The author based the objectives for this research against the background of the findings of the Commission on Taxation in relation to Irish customs law: Notwithstanding the findings of the Irish Commission on Taxation [to the effect that they found Customs law and administration to be “impenetrable” owing to its antiquity], the author takes the contrary view that Customs law, generally, has a perceptible pattern which can be traced and explained in a simple and straightforward manner in order to yield up its raison d’être. His particular premise is that identifiable and immutable principles of taxation and administration are at the heart of Customs procedures and practices; that these principles of taxation and Customs control determine the broad framework of Customs legislation generally; and that this has been the position from time immemorial, right up to the present day. To validate this premise he has identified and distilled these formulating principles as they evolved over the centuries in Irish (and English) law. Having done so he went on to house them within the framework of Adam Smith’s so-called canons of taxation in order to make them more meaningful in the overall scheme of taxation – it is worth noting that Smith was once a Commissioner of Customs in Scotland. At the same time the author demonstrated that these principles are enshrined in EU customs law and have played an equally influential role in the formulation of the original, overarching, Kyoto Convention on the Simplification and Harmonisation of Customs Procedures and its successor, the revised Kyoto Convention. The then Customs Co-operation Council (now the World Customs Organisation) appears to have independently reached the same broad conclusion in the course of its Comparative Studies of Customs Procedures in 1957. en
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.publisher University College Cork en
dc.rights © 2020, Thomas Walsh. en
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/4.0/ en
dc.subject Customs law en
dc.subject Commission on Taxation en
dc.subject Customs legislation en
dc.subject Customs procedures and practices en
dc.title The identification, elaboration, and legislative implementation of the principles of customs law; national regional and global experience en
dc.type Doctoral thesis en
dc.type.qualificationlevel Doctoral en
dc.type.qualificationname PhD - Doctor of Philosophy en
dc.internal.availability Full text not available en
dc.description.version Accepted Version en
dc.description.status Not peer reviewed en
dc.internal.school Law en
dc.internal.conferring Spring 2021 en
dc.availability.bitstream controlled


Files in this item

This item appears in the following Collection(s)

Show simple item record

© 2020, Thomas Walsh. Except where otherwise noted, this item's license is described as © 2020, Thomas Walsh.
This website uses cookies. By using this website, you consent to the use of cookies in accordance with the UCC Privacy and Cookies Statement. For more information about cookies and how you can disable them, visit our Privacy and Cookies statement