On a Question of Providing Customs Payment by the Bank Guarantee

Authors

Mikhail Alekseevich Laboskin Северо-Западный институт управления - филиал РАНХиГС , North-West Institute of Management - branch of the Russian Presidential Academy of National Economy and Public Administration Автор

Keywords:

banks, insurance companies, bank guarantee, guarantor, principal, beneficiary, customs duties, taxes

Abstract

In the article the legal nature of the bank guarantee, legal status of subjects of the legal relationship arising in connection with its delivery, features of application of the bank guarantee as one of ways of ensuring payment of the customs duties, taxes in the cases established by the Customs code of the Customs union is considered.

Published

2015-05-15

Issue

No. 3 (2015)

Section

Articles