Articles
Importing chemicals: CJEU rules who bears the burden of administrative work
Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed … by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.
Dr David Savage
Importing chemicals: CJEU rules who bears the burden of administrative work
Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.
Dr David Savage
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is … based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.
Michael Lux
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.
Michael Lux
Export promotion programmes: Lithuania's case
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness … of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly environment. Exports are an important part of business, both for the national economy and for the growth and development of businesses themselves. Economic growth, especially in small countries, is driven by foreign trade, making the promotion of exports a crucial task for a country. The dynamics and development of export growth depend on the implementation of a targeted export policy by the government, and exports are a key factor of economic growth for various countries, including Lithuania.
Jonas Aleksonis , Erika Besusparienė
Export promotion programmes: Lithuania's case
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly environment. Exports are an important part of business, both for the national economy and for the growth and development of businesses themselves. Economic growth, especially in small countries, is driven by foreign trade, making the promotion of exports a crucial task for a country. The dynamics and development of export growth depend on the implementation of a targeted export policy by the government, and exports are a key factor of economic growth for various countries, including Lithuania.
Jonas Aleksonis , Erika Besusparienė
Transport services VAT exempt because already in import tax base? You will need to prove it!
The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released … into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.
Mark Rowbotham
Transport services VAT exempt because already in import tax base? You will need to prove it!
The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.
Mark Rowbotham
Videos
Courses
Glossary
Import procedure 42: VAT-exempt supply in EU
Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another … EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.
Import procedure 42: VAT-exempt supply in EU
Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.