Předmět Indirect Taxes under EU Law (MVV171K)

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Materiál	Typ	Datum	Počet stažení

Cíl

At the end of the course, students should:- have basic knowledge about customs law;- understand the VAT system;- understand the system of excise duties;- understand the relationships between indirect taxes and customs law;- know rules of interpretation European tax and customs law

Osnova

• Binding tariff information in customs matters and their impact on tax law• Customs debt – general overview• Incurrence of a customs debt on importation:- release for free circulation- placing of goods under the temporary importation procedure- unlawful introduction into the customs territory- unlawful introduction into another part of the customs territory of goods located in a free zone or a free warehouse- unlawful removal from customs supervision- non-fulfilment of one of the obligations arising, in respect of goods liable to import duties, from their temporary storage or from the use of the customs procedure under which they are placed- non-compliance with a condition governing the placing of the goods under that procedure or the granting of a reduced or zero rate of import duty by virtue of the end-use of the goods• Customs debtors• Subsequent entry in the accounts, repayment and remission of duty and their impact on tax law• VAT on importation- customs debt and chargeability of VAT- chargeability of VAT when no customs debt is incurred• Vatable persons• Is VAT on importation really VAT? Freight forwarders and irregularities in importation• Right to deduct input VAT on importation• Customs value vs. taxable amount (VAT)• Simplifications• Excise duties on importation• Links between customs procedures and excise duty suspension arrangements

Literatura

See Teacher's information.

Garant

doc. JUDr. Ing. Michal Radvan, Ph.D.

Vyučující

doc. JUDr. Ing. Michal Radvan, Ph.D.doc. JUDr. Ing. Michal Radvan, Ph.D.