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Preliminary considerations on the usability of custom duties as environmental taxes
2020The 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 ...
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The Tax Status of Customs Duty: The Search for Consensus in the Russian Empire
Customs AffairsThe 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 ...
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Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
Taxes as an instrument supporting the European Union’senvironmental ...
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Taxes as an instrument supporting the European Union’senvironmental ...
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III. Customs and Excise Duties and Value Added Tax
International and Comparative Law Quarterly, 1990Karl Newman, Gordon Fotherby
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Exemption from Taxes and Customs Duties
2003Satya N. Nandan, Michael W. Lodge
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II. Customs, Excise Duties and Value Added Tax
International and Comparative Law Quarterly, 1991openaire +1 more source