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Exemptions from Taxes and Customs Duties (Article III Sections 9–10 Specialized Agencies Convention)

2016
Abstract This chapter discusses Article III Sections 9–10 of the Specialized Agencies Convention, which sets forth the exemption of the Specialized Agencies from taxes, import regulations/restrictions, and customs duties. The exemption largely corresponds to that accorded to the UN by Art.
exaly   +2 more sources

Exemptions from Taxes, Customs Duties, and Prohibitions on Imports and Exports (Article II Sections 7–8 General Convention)

2016
Abstract This chapter discusses Article II Sections 7–8 of the General Convention, which sets forth the exemption of the UN from taxes, import regulations/restrictions, and customs duties. The fiscal privileges of the UN enshrined in Art.
exaly   +2 more sources

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
Murad Ali Ahmad 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   +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

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