ubhokode umlungu ongumqashi wakhe ngesiheshe sommese wasebhusha, wambulala umlisa wasehluhluwe ngemuva kokuhilizisana kubangwa umholo okuthiwa awumgculisi umsolwa. ukuthobela kwenestlé ngokuphathelele imigaqo yayo yoshishino kusoloko kuhlolwa ngabahloli bayo ngokusekelwe kwimiyalelo ecacileyo yokuhlola, epapashelwa bonke abaqeshwa ukuze bayibone kwinestlé s. the purpose of this master‘s final thesis is to analyze the european community customs union as the essential element of the european union common market. the issues discussed in the thesis are the following: the stages of the european community customs union, the internal and external aspects of the european community customs union, the integration of lithuania into the european community customs union, the importance of the jurisprudence of the european court of justice and the supreme administrative court of lithuania. equally attention goes to the questions of the concept of goods, whereas the european community customs union is closely related with the free movement of goods. the problem of the relation of customs duties and the charges having equivalent effect with the internal taxes is also touched upon, as it is sometimes difficult to distinguish between the charge having equivalent effect and the internal tax. in the master‘s final thesis it is defined that the establishment of the european community customs union was not reputed as spontaneous goal. the establishment of the european community customs union was the fundamental stage in order to create the european community common market. the importance of the european community customs union primarily is confirmed by the first part of the 23d article of the treaty establishing the european community where it is said that the community shall be based upon a customs union. in the european community customs union all... [to full text]