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Found 5 essays matching the above criteria.
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1. The notion of economic value in taxation - A comparison of valuation methods
University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenAbstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE
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2. 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 handelsrättAbstract : 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
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3. The link between the incurrence of customs debt and VAT - and the consequences and impact thereof
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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4. Four recent cases on VAT and importation; some reflections on the future
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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5. Illegal Importation and Customs VAT Liability:Liability in the EU
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
