Tax & Legal

Kategorien: Alle (5 gefunden)

1. 21. November 2024

   ECJ: Avoidance of customs duty by relocating the production ...

   In the present proceedings, the European Court of Justice (ECJ) had to decide whether the Commission may refuse to recognize a relocation of production solely on the ground that the relocation is intended to escape customs duties imposed in connection with a trade dispute between two States. The plaintiffs claim for the relocation of the origin of the goods (here: Harley Davidson motorcycles) was dismissed by the General Court. The ECJ as the court of last resort also rejected the grounds of appeal.

   Kategorien: European Court of Justice

   Schlagwörter: customs, customs duty
2. 22. Januar 2024

   ECJ: No corresponding application of Article 215 (4) Customs ...

   Following a request for a preliminary ruling by the Hamburg Tax Court, the ECJ held that Article 215 (4) Customs Code, dealing with the determination of the place of origin of import VAT is not automatically applicable if goods were brought into the customs territory of the EU in breach of customs rules and if they are subsequently transported to another Member State.

   Kategorien: European Court of Justice

   Schlagwörter: import VAT, customs duty
3. 01. Dezember 2023

   ECJ confirms customs fine corresponding to 50% of the shortf ...

   In a Hungarian case the European Court of Justice had to review the obligation of the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation and held that a fine corresponding to 50% of the shortfall in customs duties is in accordance with the principle of proportionality.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: fine, customs duty
4. 04. Juli 2022

   European Commission waives customs duties and VAT on the imp ...

   On 1 July 2022 the European Commission adopted a resolution enabling Member States to temporarily waive customs duties and VAT on the importation from third countries of food, blankets, tents, electric generators and other life-saving equipment destined for Ukrainians affected by the war.

   Kategorien: From Europe

   Schlagwörter: VAT waiver, customs duty
5. 02. Juli 2021

   Ministry of Finance: Abolition of the small consignment exem ...

   On 30 June 2021, the Federal Ministry of Finance published information on its homepage regarding the abolition of the small consignment exemption limit.

   Kategorien: Official Pronouncements

   Schlagwörter: import VAT, customs duty, third country ...