Essays about: "unlawful introduction of goods"

Found 1 essay containing the words unlawful introduction of goods.

  1. 1. 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