Essays about: "Import VAT"

Found 4 essays containing the words Import VAT.

  1. 1. The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Terence Tervoort; [2015]
    Keywords : GATT; Royalties and License fees; Customs Value; European Customs Law; Transition from CCC to UCC; Import VAT; Law and Political Science;

    Abstract : As the Union Customs Code will replace the Community Customs Code with effect from 1 May 2016, the thesis focuses on the new treatment of royalty payments for customs purposes and its legal consequences. In a first step, a comparison between the Community Customs Code and the Union Customs Code reveals that importers will have to face a significant increase in the customs liability of royalty payments. READ MORE

  2. 2. The link between the incurrence of customs debt and VAT - and the consequences and impact thereof

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ossama Shaaban; [2015]
    Keywords : import VAT; customs debt; custom duties; principle of fiscal neutrality; the right to deduct; illegal goods; unlawful introduction of goods; stolen goods; CCC; UCC; Law and Political Science;

    Abstract : The link between the incurrence of a customs debt and the incurrence of the Value Added Tax on importation, have a parallel nature, as they arise from the importation of goods into the territory of the Community. This link is a result of Article 71 (1) of the VAT Directive. READ MORE

  3. 3. Four recent cases on VAT and importation; some reflections on the future

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Oleksandr Lytvynenko; [2011]
    Keywords : VAT on importation; Temporary admission; TIR; Exemptions of small consignments; Law and Political Science;

    Abstract : This thesis deals with VAT on importation, how it works, when and where the chargeable event occurs, who pays and what rate. The question of preventing double taxation or non-taxation in light of implementing VAT on import will also be discussed. READ MORE

  4. 4. Illegal Importation and Customs VAT Liability:Liability in the EU

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Astrid Alicia Verdugo Sanchez; [2011]
    Keywords : Importation; VAT on imports; Customs; Importation of illegal goods; illegal importation of legal goods; Fiscal neutrality; Application of VAT to illegal importation; Business and Economics; Law and Political Science;

    Abstract : The introduction of foreign goods into the European Union is subject to import VAT; some importers seek to introduce goods in an illegal way to have tax advantage and make their business more profitable. Customs seek to control and combat this problem, finding out whether the goods are imported in a proper manner, determining the responsibilities of importers on VAT, and thus impose penalties provided by their domestic legislation to deterrent other possible offenders. READ MORE