On a Question of Providing Customs Payment by the Bank Guarantee
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.
Keywords
Banks,
insurance companies,
bank guarantee,
guarantor,
principal,
beneficiary,
customs duties,
taxes
About the Author
Mikhail Alekseevich Laboskin
North-West Institute of Management - branch of the Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
References
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Review
For citations:
Laboskin M.A. On a Question of Providing Customs Payment by the Bank Guarantee. Administrative Consulting. 2015;(3):53-59. (In Russ.)
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