საბაჟო ღირებულების ცნება, მისი არსისა და ოდენობის განსაზღვრა საქართველოს სისხლის სამართლის კოდექსში 214-ე მუხლის შენიშვნის მიხედვით
საკვანძო სიტყვები:
customs border, customs value, the transaction value, the transaction value of identical goods, he transaction value of similar goods, the unit price of goods, the computed value, the reserve method.ანოტაცია
*წყაროები
The Law of Georgia on “Customs Tariff and Customs Duty”, Articles 2, 10.
Tax Code of Georgia, Articles 8, 18, 213.
United States Customs United States Customs Service Appraisals: The Dutiability of Buying Agent Commissions - An Application of the Trade Agreements Act of 1979 , “Georgia Journal of international and Comparative Law”, Vol. 19, Issue 3, 1989, 642, <http://heinonline.org/HOL/Page?handle=hein.journals/gjicl19&div=57&start_page=639&collection=journals&set_as_cursor=0&men_tab=srchresults>, [14.07.2016].
The Decree of the Head of the Revenue Service №12858.
The Decree of the Minister of Finance of Georgia №996 on “Endorsement of Methods of Definition of the Customs Value of Goods”.
Charles E., Rationale of Valuation of Foreign Money Obligations, “Michigan Law Review”, Vol. 54, Issue 3, 312, <http://heinonline.org/HOL/Page?handle=hein.journals/mlr54&div=26&start_page=307&collection=journals&set_as_cursor=0&men_tab=srchresults>, [14.07.2016].
Lekveishvili M., Todua N., Gvenetadze N., Mamulashvili G., The Comments to the Private Part of the Criminal Code of Georgia, Vol. 2, Tbilisi, 2011, 496.
Nadaraia L., Rogava Z., Rukhadze K., Bolkvadze B., Comments to the Tax Code of Georgia, Tbilisi, 2012, 316.
Sandler G.L., Customs Valuation and Customs Enforcement, “Lawyer of the Americas”, Vol. 11, Issues 2 3 (Summer/Fall 1979), 333-335. <http://heinonline.org/HOL/Page?handle=hein.journals/unmialr11&div=29&start_page=333&collection=journals&set_as_cursor=0&men_tab=srchresults>, [14.07.2016].
Togan S., Effects of a Turkey-European Union Customs Union and Prospects for the future, 9, <http://www.jstor.org/stable/27749536?seq=1#page_scan_tab_contents>, [14.07.2016].
Wulf L.D., Determinants of the Contribution of Customs Duties to Budgetary Revenue in Less Developed Countries, 449-450, 469, <http://www.jstor.org/stable/40911626?seq=1#page_scan_tab_contents >, [14.07.2016].
