Propuesta de una declaración aduanera de vinculación a zona franca

Abstract

The aim of this thesis is to study the feasibility of a declaration of attachment of goods to the free zone procedure (hereinafter referred to as DVZF). In order to do so, it will be necessary to refer to different aspects of the customs law of the Union, such as the principles that govern it, its regulations and different essential elements. We will address how the concept of extraterritoriality affects the free zone regime, as well as customs procedures, the customs declaration and customs clearance. Since the proposed customs declaration is precisely a customs declaration within a customs procedure such as the free zone. We will also state that such declaration does not interfere in the manifestation of the taxable event in the customs phenomenon, as stated in the report of the World Customs Organization Extraterritoriality' of Free Zones: The Necessity for Enhanced Customs Involvement, for which we will have to go deeper into it. We consider it essential, given the special regime that free zones constitute, to study the generating fact of the customs obligation, and when and how it occurs, as well as which customs declarations can be linked to the accrual of import duties. We intend to analyze how it is positively manifested in the legislation of the Union, as well as the different doctrinal theories. Moreover, we intend to argue that given the current configuration of the moment of accrual in case of non-compliance debts in article 79.2 b) of the UCC, the declaration of bonding to free zone could be appropriate, equating the customs procedure of entry of non-EU goods with that of customs warehousing. A DVZF may not alter the current status with respect to accrual, but it could be a step forward in cases where the time of non-compliance under Article 85.2 CCC cannot be determined. And in our opinion, it could mean the possibility of implementing changes regarding the precision of the determination of the moment of accrual in case of non-compliance customs debts. Regarding the research methodology, in the case of this doctoral thesis, by means of the analytical and descriptive method, we have tried to carry out a research with a critical spirit, focusing mainly on the taxable event in the customs phenomenon, the birth of the customs and tax debt, the customs clearance of goods and the fiction of extraterritoriality that occurs in free zones. All this, with the purpose of defending the proposal made in this doctoral thesis, which consists in the implementation of a customs declaration of bonding for the bonding of goods to a free zone. The intention has been to carry out a research based on the legal technique, systematizing the positive law, categorizing institutions in order to qualify the reality with a critical spirit. To this end, we have tried to investigate the problems related to the application of objective law to the specific case at hand. We consider that this doctoral thesis is subsumed in Financial and Tax Law, understood, as SAINZ DE BUJANDA mentions, as the discipline that has as its object the study of the norms that regulate the economic resources of the State, and the other public entities that these use for the fulfillment of their purpose. Without forgetting the legal procedure aimed at ordering income and expenditure in order to comply with public services. As main conclusions we intend to expose that the taxable event in the customs phenomenon is materialized through the passage of the customs line. So that the free zones are configured as a case of exemption, and not of non subjection. As free zones have been defined as a customs regime by the current customs code, and given that the main characteristic of customs regimes is the existence of a customs declaration of bonding, we conclude that a DVZF is an efficient, coherent and convenient instrument in the current regulatory framework.