@misc{Laszuk_Mirosława_Ułatwienia_2017,
 author={Laszuk, Mirosława},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2017},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 language={eng},
 abstract={The Union Customs Code, the delegated regulation, and the implementing regulation contain a wide array of facilitations for entrepreneurs trading in goods. The major role is played by the Author­ized Economic Operator (AEO) and the Binding Tariff Information (BTI), which provide numer­ous benefits for the entities conducting the international trade in goods. Nevertheless, despite num­erous advantages both institutions provide other solutions which are less beneficial for the entities enjoying them; for example, acomplicated audit procedure followed when issuing AEO permits, and “the prohibition on purchasing” Binding Tariff Information, which has been recently introduced.},
 type={tekst},
 title={Ułatwienia w prowadzeniu działalności gospodarczej w obszarze międzynarodowego obrotu towarowego wynikające z pakietu prawnego UKC. Wybrane aspekty},
 keywords={Authorised Economic Operator, Binding Tariff Information, entrepreneur},
}