Essays about: "Transition from CCC to UCC"

Found 1 essay containing the words Transition from CCC to UCC.

  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