Sökning: "Application of VAT to illegal importation"

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

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Astrid Alicia Verdugo Sanchez; [2011]
   Nyckelord :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;

   Sammanfattning : 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. LÄS MER