The Resource Eurogate II und der Verfahrenscode 42 = Eurogate II and the code 42 procedure

Eurogate II und der Verfahrenscode 42 = Eurogate II and the code 42 procedure

Label
Eurogate II und der Verfahrenscode 42 = Eurogate II and the code 42 procedure
Title
Eurogate II und der Verfahrenscode 42 = Eurogate II and the code 42 procedure
Creator
Subject
Language
eng
Summary
With its judgment of 2 June 2016, in the Eurogate II case, C-226/14 and C-228/14, the Court of Justice of the European Union has laid down a new definition of importation for VAT purposes: non-Union goods entering the economic network of the Union. This raises the question as to whether, under the code 42 procedure, goods originating from a third country are imported, for VAT purposes, into the Member State of the customs procedure, or the importation is effected in the Member State of destination later on instead. This question also sheds light on the illicit handling of the code 42 procedure in Austria, as the authors show
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 12 ; p. 610-620
http://library.link/vocab/creatorName
  • Killmann, B-R
  • Schrömbges, U
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • import
  • customs law
  • third countries (EU)
Label
Eurogate II und der Verfahrenscode 42 = Eurogate II and the code 42 procedure
Instantiates
Publication
Label
Eurogate II und der Verfahrenscode 42 = Eurogate II and the code 42 procedure
Publication

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