Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

E-Commerce Agents Potentially Liable for Import VAT and Duties in the Case of Principal Fraud (EU Court of Justice, Case C-454/10)

E-Commerce Agents Potentially Liable for Import VAT and Duties in the Case of Principal Fraud (EU... ec Forum TAX REVIEW 2012­5 Marco Vergani* customs categories are divided, each with their own discipline. Focusing on importation, the Code regulates the various ways in which a customs debt may arise. In particular, Article 201 of the Code provides that a customs debt on importation is incurred on the release for free circulation of goods liable to import duties or the placing of such goods under the temporary importation procedure with partial relief from import duties. The same provision states that a customs debt is incurred at the time of acceptance of the customs declaration in question. Furthermore, Articles 202­205 cover cases where a customs debt on importation arises as a result of a conduct which amounts to an infringement of Community rules. This could be the case of: ­ the unlawful introduction into the customs territory of the Community of goods liable to import duties, or the unlawful introduction into another part of that territory of such goods located in a free zone or free warehouse (Article 202-1); ­ the unlawful removal from customs supervision of goods liable to import duties (Article 203-1); ­ non-fulfilment of one of the obligations arising, in respect of goods, from http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

E-Commerce Agents Potentially Liable for Import VAT and Duties in the Case of Principal Fraud (EU Court of Justice, Case C-454/10)

EC Tax Review , Volume 21 (5) – Sep 1, 2012

Loading next page...
 
/lp/kluwer-law-international/e-commerce-agents-potentially-liable-for-import-vat-and-duties-in-the-Ar06MZ0ZB6
Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

ec Forum TAX REVIEW 2012­5 Marco Vergani* customs categories are divided, each with their own discipline. Focusing on importation, the Code regulates the various ways in which a customs debt may arise. In particular, Article 201 of the Code provides that a customs debt on importation is incurred on the release for free circulation of goods liable to import duties or the placing of such goods under the temporary importation procedure with partial relief from import duties. The same provision states that a customs debt is incurred at the time of acceptance of the customs declaration in question. Furthermore, Articles 202­205 cover cases where a customs debt on importation arises as a result of a conduct which amounts to an infringement of Community rules. This could be the case of: ­ the unlawful introduction into the customs territory of the Community of goods liable to import duties, or the unlawful introduction into another part of that territory of such goods located in a free zone or free warehouse (Article 202-1); ­ the unlawful removal from customs supervision of goods liable to import duties (Article 203-1); ­ non-fulfilment of one of the obligations arising, in respect of goods, from

Journal

EC Tax ReviewKluwer Law International

Published: Sep 1, 2012

There are no references for this article.