The Resource Import and export in multi-sale transactions : part 1

Import and export in multi-sale transactions : part 1

Label
Import and export in multi-sale transactions : part 1
Title
Import and export in multi-sale transactions : part 1
Creator
Subject
Language
eng
Summary
This article, which is divided in two parts, addresses the complex indirect tax treatment of the constant flow of goods that come and leave the territory of the EU to third countries. In the first part of the article, the author describes the interaction between the rules of the two applicable taxes to the importation and exportation of goods, namely the VAT Directive and the Community Customs Code, and she also examines the content of the said rules, including a review of the administrative obligations that businesses must take into consideration when performing the said transactions
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016), no. 2 ; p. 107-112
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • Community Customs Code
  • third countries (EU)
  • customs duty
  • VAT deduction
Label
Import and export in multi-sale transactions : part 1
Instantiates
Publication
Label
Import and export in multi-sale transactions : part 1
Publication

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