Illegal Importation and Customs VAT Liability:Liability in the EU
(2011) HARM53 20111Department of Business Law
- 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.
Sometimes the cases are complex, and it is not clear when the illegal importation falls within the scope of the VAT. In such cases, a prejudicial question can be made about the proper interpretation of European directives to the CoJ, which will determine the VAT... (More) - 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.
Sometimes the cases are complex, and it is not clear when the illegal importation falls within the scope of the VAT. In such cases, a prejudicial question can be made about the proper interpretation of European directives to the CoJ, which will determine the VAT liability of illegal imports considering previous cases and with the purpose of harmonized interpretation in the EU.
This thesis provides an overview of the most common illegal imports that exist nowadays, and the VAT liability that falls on them. To achieve a clear understanding, legislations, tax principles, and several concepts related to this issue will be analysed. In addition, the criteria that the CoJ have used in determined situations will be addressed in order to have a clear idea of how is possible recognise the VAT liability in an illegal importation. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1977886
- author
- Verdugo Sanchez, Astrid Alicia LU
- supervisor
-
- Ben Terra LU
- organization
- course
- HARM53 20111
- year
- 2011
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Importation, VAT on imports, Customs, Importation of illegal goods, illegal importation of legal goods, Fiscal neutrality, Application of VAT to illegal importation
- language
- English
- id
- 1977886
- date added to LUP
- 2011-06-30 11:59:41
- date last changed
- 2011-06-30 11:59:41
@misc{1977886,
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.
Sometimes the cases are complex, and it is not clear when the illegal importation falls within the scope of the VAT. In such cases, a prejudicial question can be made about the proper interpretation of European directives to the CoJ, which will determine the VAT liability of illegal imports considering previous cases and with the purpose of harmonized interpretation in the EU.
This thesis provides an overview of the most common illegal imports that exist nowadays, and the VAT liability that falls on them. To achieve a clear understanding, legislations, tax principles, and several concepts related to this issue will be analysed. In addition, the criteria that the CoJ have used in determined situations will be addressed in order to have a clear idea of how is possible recognise the VAT liability in an illegal importation.}},
author = {{Verdugo Sanchez, Astrid Alicia}},
language = {{eng}},
note = {{Student Paper}},
title = {{Illegal Importation and Customs VAT Liability:Liability in the EU}},
year = {{2011}},
}