Suchergebnisse für: `customs` (197 gefunden)

1. 13. Januar 2016

   No automatic charge to import VAT for customs irregularity?

   An ECJ advocate general has suggested that the customs duty due following an administrative offence should not be compounded with a charge to import VAT if, in the circumstances, release of the goods into free circulation within the EU can be excluded.

   Kategorien: From Europe

   Schlagwörter: import VAT, irregularity, irregularities
2. 15. Februar 2018

   European Court of Justice: customs values and the recogniti ...

   In its decision in Hamamatsu Photonics Deutschland (C-529/16) the European Court of Justice (ECJ) held that Articles 28 to 31 of the Customs Code (old version) must be interpreted as meaning that they do not permit an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period, to form the basis for the customs value, without it being possible to know at the end of the accounting period whether that adjustment would be made up or down.

   Kategorien: European Court of Justice

   Schlagwörter: customs, transfer pricing adjustment, cu ...
3. 17. Januar 2019

   European Court of Justice: Information to be provided by app ...

   In its judgement of 16 January 2019, the European Court of Justice (ECJ) held that the information required by the customs authorities from legal persons applying for authorised economic status (AEO) under the Union Customs Code - in particular the tax identification numbers and the name of the responsible tax offices of certain employees of the applicant – was lawful within the ambit of Directive 95/46/EC and Regulation (EU) 2016/679 governing the protection of individuals with regard to the processing of personal data and on the free movement of such data.

   Kategorien: European Court of Justice

   Schlagwörter: Union Customs Code, Data processing, Per ...
4. 11. Januar 2012

   Right to electric power duty relief lost on merger

   The Supreme Tax Court has upheld a Customs decision to refuse to allow transfer of a merged company’s right to manufacturing relief from its electric power duty to the surviving entity.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: reduced rate, electric power duty, merge ...
5. 09. Februar 2011

   EU country court order not executable if in conflict with pu ...

   The Supreme Tax Court has held that an Italian court order for the payment of customs duty cannot be executed in Germany if the order is insupportable as being in conflict with public policy.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Steuern / Tax
6. 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
7. 14. August 2013

   Import value of DVDs includes estimated royalties payable by ...

   The Supreme Tax Court has held that the import value of film DVDs shall include an uplift to the purchase price to reflect royalties payable by the subsequent purchasers on their proceeds from hiring or selling the films. This uplift can be estimated.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: DVD, import value, royalties, customs
8. 29. April 2015

   Mail order attempt to avoid VAT fails

   The Supreme Tax Court has held that a mail order business purporting to import goods on behalf of its customers was in reality acting on its own account, with the consequence that the sales were subject to VAT as having been made in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: mail order, customs clearance
9. 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 ...
10. 21. März 2017

    The long and winding road: Trade Facilitation Agreement now ...

    A successful conclusion of a long negotiating process: The TFA, short for Trade Facilitation Agreement, entered into force on 22 February 2017 and brings along a number of improvements mainly in trading with developing countries. It is hailed as the greatest success since the founding of the WTO, the World Trade Organization, and shows the commitment of the members for a multilateral trading System.

    Kategorien: PwC Reports

    Schlagwörter: Trade Facilitation Agreement
11. 03. November 2014

    Tax & Legal News - Special Edition November 2014

    Update ZollkodexAnpG: Bundesrat select committees ask for changes

    Kategorien: Tax & Legal News

    Schlagwörter: Capital gains taxation, Loss relief, Zol ...
12. 19. März 2014

    No refund of electric power tax on customer bad debt

    The Supreme Tax Court has held that a electricity distributor cannot claim a refund of the electric power tax included in irrecoverable amounts billed to customers, whether on the grounds of unfair taxation or on grounds of unequal taxation by comparison with the refund available to wholesalers of fuel oils.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: power tax, electric power, electricity
13. 28. Januar 2016

    Seepage of bonded goods in transport dutiable

    The ECJ has held that oil lost through seepage or evaporation during transport is to be dutied as a withdrawal from loss of shipment.

    Kategorien: From Europe

    Schlagwörter: bondaed goods, seepage, diesel
14. 20. Januar 2016

    Tax & Legal News – Issue 1, January 2016

    In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
15. 16. April 2018

    Tax & Legal News April, 2018

    The April edition includes news on two decisions of the German Constitutional Court, on the EU finance ministers' agreement on rules of mandatory disclosure for intermediaries and the European Commission's proposal on new rules for the taxation of the digital economy.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
16. 18. Juli 2012

    Aviation spirit not duty-free

    The Supreme Tax Court has refused the claim of a software company for refund of the fuel oil duty paid on its aviation spirit used when flying a company aircraft on business.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: aviation spirit, fuel oil duty
17. 08. April 2014

    Energy tax on unlisted products by reference to nearest subs ...

    Energy excise duty on substitute products follows primarily the intended use. If however, there is doubt as to whether the comparative product could be used for the intended purpose, it may be appropriate to classify the product by “its properties and intended use”.

    Kategorien: From Europe

    Schlagwörter: energy tax, substitute, comparative
18. 02. September 2014

    Proposed tax amending bill

    The finance ministry has published a draft tax amending bill, basically to enact ECJ judgments against existing provisions and to react to perceived abuses and anomalies.

    Kategorien: PwC Reports

    Schlagwörter: amending bill, anomalies, abuse of legal ...
19. 03. Juli 2014

    Duty on smuggled goods due from any holder

    The ECJ has held that excise duty due on goods brought into the country illegally may be exacted from any subsequent acquirer as well as from the smuggler himself.

    Kategorien: From Europe

    Schlagwörter: excise duty, cigarettes
20. 06. August 2014

    Energy tax rebate for aircraft not dependent upon official r ...

    The Supreme Tax Court has held that an aircraft operator qualifies for energy tax refund on the fuel used for flying goods and freight for group companies even if it does not hold a licence to operate an airline.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: refund, aircraft, airlines, energy tax
21. Weitere laden