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The system for protecting the Community's financial interests in export refund legislation

by Dr. Stefan Feit

The granting of export refunds, through which the exporter recovers what he has previously paid in the form of an artificially high price for the raw material, is subject to an increasingly complex and complex set of rules which the Community has established over the years. The central element of these rules is to prevent fraud as far as possible and to ensure that funds are properly used. Anti-fraud rules start with the clearance of market-regulated goods and physical checks, and go on to include the procedure for proving compliance with the conditions for refunds, proof of export from the EU and import into a third country, checks on compliance with the conditions for refunds by the national paying agency, ex post market-regulation checks at the exporter's premises, etc., and checks by the European Anti-Fraud Office (OLAF). With this multitude of rules, the Community has created a system to protect the Community's financial interests. The book explains this system and highlights the legal problems associated with the non-payment and recovery of export refunds and the imposition of sanctions.

For more information, please click here. For the whole dissertation, please click here.

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