Suchergebnisse für: `customs` (278 gefunden)

1. 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
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. 13. Juni 2025

   ECJ: No import VAT on the re-importation into the EU of good ...

   The European Court of Justice (ECJ) had to deal with questions regarding the exemption from import VAT on the re-importation into the EU of goods exempt from customs duties. Specifically, whether the import VAT exemption is accessory to the exemption from customs duties for re-imported goods or if both exemptions are to be applied independently.

   Kategorien: European Court of Justice

   Schlagwörter: VAT Exemption, import VAT, customs duty
4. 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, irregularities
5. 13. September 2024

   EU Customs Reform – the state of play

   The EU is planning a comprehensive reform of its customs legislation that will fundamentally change the way goods are imported and exported in the single market. The necessary steps were initiated in 2023. One of the most important changes is the replacement of the current status of Authorized Economic Operator (AEO) with the new designation of Trust & Check Trader (T&C Trader).

   Kategorien: From Europe

   Schlagwörter: Customs simplifications
6. 27. Juni 2025

   EU customs: Council agrees on key features for more modern, ...

   The Council today agreed on a partial negotiating mandate on a fundamental reform of the EU customs framework. The overhaul will give customs authorities across the EU a more modern toolbox to deal with trends such as huge increases in trade volumes, especially in e-commerce, a fast-growing number of EU standards that must be checked at the border and shifting geopolitical realities and crises.

   Kategorien: From Europe

   Schlagwörter: Customs simplifications
7. 20. Oktober 2023

   Japanese Customs and Trade News : Clarification of the defin ...

   Under new Customs related laws and regulations effective October 1, 2023, foreign companies that import into Japan without a sales transaction, but use a separate local company to act as importer of record, need to assess their supply chains.

   Kategorien: Japan Business Network (JBN) Newsflash

   Schlagwörter: Japan
8. 23. Mai 2025

   Competence of Central Customs Office after merger

   In a recent decision, the Supreme Tax Court has given its opinion on the territorial jurisdiction (competence) of German central customs authorities as regards electricity and energy tax relief applications and commented on the point in time when a change of jurisdiction in accordance with Section 26 Fiscal Code is possible. Competence of the customs authority is only transferred in the event of a change in circumstances and if the previously competent tax authority has already started processing the specific administrative procedure.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: customs, competent authority, tax relief
9. 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 ...
10. 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 ...
11. 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
12. 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
13. 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 ...
14. 09. September 2022

    ECJ: Place of import of transport vehicle and payment of imp ...

    Following up on a preliminary request from the Hamburg Tax Court the European Court of Justice (ECJ) had to decide on the place of importation for VAT purposes of a transportation vehicle purchased in Georgia which was brought into the EU in breach of customs legislation. The ECJ held the place of importation to be Germany, that is where the owner of the car resides and where the car is ultimately in use.

    Kategorien: European Court of Justice

    Schlagwörter: place of taxation, motor vehicle, import ...
15. 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
16. 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
17. 26. Oktober 2025

    Security deposit in the full amount of tax due not required ...

    In a recent decision, the Supreme Tax Court held that the transport of sparkling wine under suspension of the due tax to another Member State is not hindered if the demand for security previously determined by the main customs office and paid by the sender does not cover the full amount of the valid state tax for sparkling wine that may arise.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Collaterals / Sicherheiten, excise duty, ...
18. 14. Dezember 2025

    No confiscation and utilization of damaged oil tanker and it ...

    In two separate but substantively related appeal proceedings for preliminary legal protection, the Supreme Tax Court held that customs authorities are not permitted to confiscate and to utilize the oil tanker “Eventin” for the time being in light of the European Union (EU) sanctions against Russia. The court sees “reasonable doubts“ as to the legitimacy of the proposed measures. It is not clear whether, despite EU sanctions, the ship and its cargo are allowed to enter and leave EU territory due to an exception applicable for emergencies.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: international shipping, fuel oil, Russia
19. 03. Juni 2025

    ECJ referral: Physical entry of goods into the economic netw ...

    The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling regarding the entry of a sailing boat into the economic network of the Union. One of the questions referred to the ECJ is whether a means of transport enters the economic cycle of the Union if it is not used as such in a Member State but rather a service (here: maintenance and repair work) is carried out at the boat.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: customs clearance, import VAT
20. 04. August 2015

    Builders to treat customer retentions as bad debts

    The finance ministry has decreed that builders may reduce their taxable turnover by the amount of a customer retention that cannot be collected for two to five years, unless they could have satisfied their customer’s need for security with a bank guarantee.

    Kategorien: Official Pronouncements

    Schlagwörter: builder, building, customer retention
21. Weitere laden