Results 101 to 110 of about 1,119 (145)

III. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly, 1995
The last note 1 on this subject recorded that the Commission's proposals for the definitive VAT system (initially envisaged to be presented before 31 December 1994) were still awaited.
Michael, Michael S., Michael, Michael S.
openaire   +2 more sources

Investigating Value-Added Tax and Customs Duties on Retail Supply Chains in Clothing Industry

Studies in Big Data
Suhaila Abdul Hamid, Ishaq Ibrahim, Murad Al-Zaqeba   +2 more
exaly   +2 more sources

I. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly, 1998
The last note1on this subject recorded that the Commission's proposals for the definitive VAT system (initially envisaged to be presented before 31 December 1994) were still awaited.
Karl Newman, Michael Michael, Arnold Ridout   +2 more
openaire   +1 more source

I. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly, 1996
The enlargement of the European Union from 1 January 1995 by the accession of Austria, Finland and Sweden inevitably necessitated amendments to much Community legislation ...
Karl Newman, Michael Michael
openaire   +1 more source

Customs Duty: Tax Structure

CUSTOMS AFFAIRS
The article examines the legal structure of the customs duty as a triadic structure: 1) “duty is a tax” (criteria: legality, obligation, gratuitousness and fiscal); 2) “duty is an indirect tax” (criterion: succession or transfer of fiscal responsibility from importer to consumer); 3) “duty is a cross-border tax” (criterion: customs border and movement ...
openaire   +1 more source

INVESTIGATION OF INDIRECT TAXES AND CUSTOMS DUTY IN THE TAX SYSTEM: THE CASE OF KYRGZSTHAN

2022
In this paper, indirect taxes are examined in Kyrgyzstan fiscal system and the effects of pre-dominantly excise taxes on kyrgyzstan's economy are aimed. In the study, the Kyrgyz tax system and customs duty between fiscal system in the Kyegyz fiscal system.
openaire   +1 more source

Customs, excise duties and value added tax

1996
740
Michael, Michael S., Michael, Michael S.
openaire   +1 more source

Preliminary considerations on the usability of custom duties as environmental taxes

2020
The article takes inspiration from the requests of environmental activists regarding the need to reduce Co2 emissions and examines the possibilities offered by tax law to take them into consideration. Given that most emissions come from countries other than those most likely to apply ecotaxes, the conclusion proposed is to use customs duties for ...
openaire   +1 more source

Forfeiture of goods illegally brought into the customsterritory of the EU and customs duties and taxes

Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
Taxes as an instrument supporting the European Union’senvironmental ...
openaire   +1 more source

The Tax Status of Customs Duty: The Search for Consensus in the Russian Empire

Customs Affairs
The online article is devoted to the history of customs, which emerged as an independent type of government regulation, which made it possible to develop a conceptual model of customs duties by the middle of the 19th century, in particular, to identify the basic features (mandatory and gratuitous) and distinctive features indicating the cross-border ...
openaire   +1 more source