Sökning: "Union Customs Code"

Hittade 5 uppsatser innehållade orden Union Customs Code.

1. 1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

3. 2. The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Terence Tervoort; [2015]
   Nyckelord :GATT; Royalties and License fees; Customs Value; European Customs Law; Transition from CCC to UCC; Import VAT; Law and Political Science;

   Sammanfattning : 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. LÄS MER

4. 3. Orsaksanalys av ineffektivt administrativt arbete : En fallstudie kring nödvändiga förbättringar inför övergripande systemuppgradering och administrativ rutinförändring

   Kandidat-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Zohre Khishkar; [2015]
   Nyckelord :Union Customs Code; ERP; communication; skills development and standardised working methods; Tullkodex för unionen; ERP; kommunikation; kompetensutveckling och standardiserade arbetssätt;

   Sammanfattning : Den nya tullagen Union Customs Code (UCC) med målet elektroniskt tullhantering inom unionen kommer att börja tillämpas 1 maj 2016. Tullkodex för unionen innebär elektroniskt tullhantering såväl mellan näringslivet och Tullverket som mellan medlemsstaternas tulladministrationer. LÄS MER

5. 4. The link between the incurrence of customs debt and VAT - and the consequences and impact thereof

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ossama Shaaban; [2015]
   Nyckelord :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;

   Sammanfattning : 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. LÄS MER

7. 5. Transfer Pricing in European Union VAT Law

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Brimar Aðalsteinsson; [2013]
   Nyckelord :Value added tax; transfer pricing; open market value; Law and Political Science;

   Sammanfattning : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. LÄS MER