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Odvetnik Marko Stupica
Štefanova 1/IV.
1000 Ljubljana, p. p. 1581
EU - Slovenija
+ 386 1 4258888
+ 386 1 4261462
stupica@siol.net
http://www.dajatve.com
 
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 Studying the International Treaty to Avoid Double Taxation (USA) 
 Tax Consulting and Representing in Clients' Interest - part II. 

THE CUSTOMS TERRITORY OF THE EU IN THE SEA OF SLOVENIA
(More in: Company and Labour. Ljubljana: GV Založba, no. 2, april 2011, XXXVII, p. 339-348.)  

Participants in business with the European Union (EU) parties, where cargo is shipped through the Adriatic Sea whith use of maritime clause "to/from Koper," are faced with various legal questions about the definition of the customs territory of the EU in the territorial sea of the member state of the EU (Slovenia) and about the definition of that territory at the sea within the former Yugoslavia (SFRY).

The situation could be interpreted with various legal instruments, such as the principle of uti possidetis (de iure and de facto). In such unclear legal situation exclusive jurisdiction may be given to the Court of the European Union to resolve questions about the limits of the customs territory of the EU (and thus also in the Adriatic Sea of the former Yugoslavia) in cargo shippments using maritime clause "to/from Koper."

(Article concluded on January 2011.)

Author: Ž. Stupica (c)

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