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Table of Contents
- Cover
- Half Title
- Title Page
- Copyright
- PREFACE
- CONTENTS
- INTRODUCTION
- CHAPTER 1 The Union Customs Code
- Update and elaboration by Martijn Schippers
- 1.1 Introduction
- 1.2 Legal sources
- 1.2.1 The international legal (customs) framework
- 1.2.2 The EU Customs Union
- 1.3 General Provisions (Titles I and IX
- 1.3.1 The General Provisions of Title I
- 1.3.2 Final Provisions
- 1.4 Methods of Levying Duties (Titles II and III
- 1.4.1 Customs Debt and Guarantees
- 1.4.2 Factors on the basis of which import duties are applied
- 1.5 The System of Formalities and Supervision (Titles IV, V, VI, VII and VIII
- 1.5.1 Entry of Goods (Title IV
- 1.5.2 Customs Status, Customs Procedure, Verification, Release and Disposal of Goods (Title V
- 1.5.3 Release for Free Circulation (Title VI
- 1.5.4 Special Procedure (Title VII
- 1.5.5 Export and re-export (Title VIII
- Update and elaboration by Martijn Schippers
- CHAPTER 2 Value Added Tax – the Recast VAT Directive
- Update and elaboration by Marie Lamensch and Madeleine Merkx
- 2.1 Introduction
- 2.2 Subject Matter
- 2.3 Scope
- 2.4 Territorial Application
- 2.5 Taxable Persons
- 2.5.1 Introduction
- 2.5.2 Any person
- 2.5.3 Economic activity
- 2.5.4 Continuing basis
- 2.5.5 Independence
- 2.5.6 Holding companies and share dealings
- 2.5.7 Public bodies
- 2.6 Taxable Transactions
- 2.6.1 Supply of goods
- 2.6.2 Intra-Community supplies
- 2.6.3 Supply of services
- 2.6.4 Importation of goods
- 2.6.5 Vouchers – provisions common to supply of good and service
- 2.6.6 New Means of Transport
- 2.7 Plae of Taxable Transactions
- 2.7.1 Place of Supply of Goods
- 2.7.2 Place of Intra-Community Acquisition of Goods
- 2.7.3 Place of Supply of Services
- 2.7.4 Place of Importation
- 2.8 Chargeable Event and Chargeability of Tax
- 2.8.1 Goods and services
- 2.8.2 Intra-community acquisitions
- 2.8.3 Imports
- 2.9 Taxable Amount
- 2.10 Rates
- 2.11 Exemptions
- 2.11.1 Exemptions without the Right to Deduction
- 2.11.2 Exemptions Relating to Intra-Community Transactions
- 2.11.3 Exemptions on Importation
- 2.11.4 Exemptions on Exportation
- 2.11.5 Exemptions Related to International Transport
- 2.11.6 Exemptions Relating to Certain Transactions Treated as Exports
- 2.11.7 Exemptions for the Supply of Services by Intermediaries
- 2.11.8 Exemptions for Transactions Relating to International Trade
- 2.12 Deductions
- 2.12.1 Preliminary remarks
- 2.12.2 Origin and Scope of Right of Deduction
- 2.12.3 Refunds
- 2.12.4 Proportional Deduction
- 2.12.5 Rules Governing the Exercise of the Right of Deduction
- 2.12.6 Adjustment of Deductions
- 2.12.7 Private Use
- 2.12.8 Deductions and Shares and Dividends
- 2.12.9 Fraud and abusive practices
- 2.13 Obligations of Taxable Persons and Certain Non-Taxable Persons
- 2.13.1 Obligation to Pay
- 2.13.2 Identification
- 2.13.3 Invoicing
- 2.13.4 Accounting
- 2.13.5 Returns
- 2.13.6 Recapitulative Statements
- 2.13.7 Other Provisions
- 2.13.8 Obligations in Respect of Imports
- 2.14 Special Schemes
- 2.14.1 Small and Medium-Sized Enterprises
- 2.14.2 Farmers
- 2.14.3 Travel Agents
- 2.14.4 Second-Hand Goods, Works of Art, Collectors’ Items and Antiques
- 2.14.5 Investment Gold
- 2.14.6 Special schemes for reporting and remitting VAT by non-established businesses
- 2.15 Derogations
- 2.15.1 Derogations Applying until the Adoption of Definitive Arrangements
- 2.15.2 Derogations Subject to Authorisation
- 2.16 Miscellaneous
- 2.16.1 Implementing Measures
- 2.16.2 VAT Committee
- 2.16.3 Conversion Rates
- 2.16.4 Taxes Not to Be Characterised as Turnover Taxes
- 2.17 Final Provisions
- 2.17.1 Transitional Arrangements and Transitional Measures
- 2.17.2 Transposition and Entry into Force
- 2.18 Final words on the ECJ case law
- Update and elaboration by Marie Lamensch and Madeleine Merkx
- CHAPTER 3 Excises and Energy Taxation
- Update and elaboration by Ilona van den Eijnde
- 3.1 Introduction
- 3.2 The Recast General Arrangements Directive
- 3.2.1 General Provisions
- 3.2.2 Taxable event, Time and place of chargeability, Irregularities during movement under duty suspension, Reimbursement, Remission, Exemption
- 3.2.3 Production, Processing, Holding and Storage
- 3.2.4 Movement of Excise Goods under a Suspension Arrangement
- 3.2.5 Movement and Taxation of Excise Goods after Release for Consumption
- 3.2.6 Miscellaneous
- 3.2.7 Exercise of the Delegation and Committee on Excise Duty
- 3.2.8 Reporting and Transitional and Final Provisions
- 3.3 The ECMS Regulation
- 3.3.1 General Provisions
- 3.3.2 Implementing Provisions
- 3.4 Mineral Oils
- 3.4.1 The Original Rules with Regard to Mineral Oils
- 3.4.2 The Rates on Mineral Oils
- 3.5 Alcohol and Alcoholic Beverages
- 3.5.1 Beer
- 3.5.2 Wine
- 3.5.3 Fermented Beverages other than Wine and Beer
- 3.5.4 Intermediate Products
- 3.5.5 Ethyl Alcohol
- 3.6 Tobacco
- 3.6.1 Definitions
- 3.6.2 Provisions Applicable to Cigarettes
- 3.6.3 Provisions Applicable to Manufactured Tobacco other than Cigarettes
- 3.6.4 Determination of the Maximum Retail Selling Price of Manufactured Tobacco, Collection of Excise Duty, Exemptions and Refunds
- 3.6.5 Final Provisions
- 3.7 Environmental Taxation
- 3.7.1 Introduction: VAT adjustments to reach environmental objectives
- 3.7.2 Car Registration and Circulation Tax
- 3.7.3 Plastic Tax
- 3.8 The 2003 Directive on Energy Taxation
- 3.8.1 The Scope
- 3.8.2 Levels of Taxation
- 3.8.3 Exemptions, Reductions and Tax Refunds
- 3.8.4 Holding and Movement of Products
- 3.8.5 Chargeable Event and Chargeability
- 3.8.6 Final Provisions
- Update and elaboration by Ilona van den Eijnde
- CHAPTER 4 Administrative Cooperation in the field of indirect taxes
- Update by Marie Lamensch and Madeleine Merkx
- 4.1 Legal Basis: ‘Internal Market’ or ‘Fiscal’ provisions
- 4.2 The Recovery Assistance Directive (applicable for direct and indirect taxes
- 4.2.1 History, Main Features, Scope
- 4.2.2 Types of Recovery Assistance
- 4.2.3 Limitations on the Obligations to Assist; National Treatment; (No) Preference
- 4.2.4 Miscellaneous
- 4.2.5 Evaluation of the RAD
- 4.3 Trade Monitoring Provisions
- 4.4 Administrative Cooperation and Combating Fraud in the Field of VAT
- 4.4.1 Within the EU
- 4.4.2 With third countries
- 4.5 Administrative Cooperation in the Field of Excise Duties
- 4.6 Administrative Cooperation in the Field of Customs Duties
- Update by Marie Lamensch and Madeleine Merkx
- ANNEX I - Customs, VAT and excise legislation: territorial application
- Index
- Back Cover
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