Reflections on Slovak Customs Legislation From the Perspective of the EU Customs Union

Abstract

The customs law system within the EU Customs Union is characterized by the coexistence of EU law and national legislation respecting the primacy of EU law. The above-mentioned basic premise led the authors to a deeper reflection on the significance of Slovak customs legislation. In this context, the scientific publication first emphasizes the basic starting points of the legal regulation of the EU customs area in general, such as the exclusive competences of the EU in the customs area and in the common commercial policy and the legal basis of the EU customs union directly in primary law. Subsequently, the authors provide a comparative and historical view of the Slovak legal regulation of customs law in the period before and after the accession of the Slovak Republic to the EU. In conclusion, the authors summarize the basic impacts of the existence of the EU customs union on Slovak legislation in a positive and negative sense.