European Tax Law

Name: European Tax Law | Volume II, Indirect Taxation
Brand: Wolters Kluwer
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Volume II, Indirect Taxation

Martijn Schippers Ilona Van Den Eijnde(Autor*in)

Marie Lamensch Madeleine Merkx(Herausgeber*in)

Wolters Kluwer (Verlag)

Erschienen am 22. Januar 2022

432 Seiten

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European Tax LawSeventh EditionVolume IIMarie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels' Bar. She is also a member of the VAT Expert Group of the European Commission. Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands. Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS' Post-Master in EU Customs Law and member of EY's Global Trade & Customs team in the Netherlands. Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation. The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes.The in-depth coverage of this Volume II includes: The Union Customs legislation The harmonised Union VAT legislation The harmonised Union excise and environmental tax legislation The Union administrative cooperation regulatory framework applicable to indirect taxes. Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation. Ben J.M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook

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Inhalt

Intro
Title Page
Copyright Page
Preface
Contents
Introduction
Chapter 1 The Union Customs Code
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
1.3.1.1 Scope of the customs legislation, mission of customs authorities and definitions
1.3.1.2 Rights and obligations of persons with regard to the customs legislation
1.3.1.3 Representation
1.3.1.4 Binding Tariff Information
1.3.1.5 Authorized Economic Operator
1.3.1.6 The Right to Appeal
1.3.2 Final Provisions
1.4 Methods of Levying Duties (Titles II and III)
1.4.1 Customs Debt and Guarantees
1.4.1.1 The incurrence and debtors of a customs debt
1.4.1.2 Repayment/ Remission
1.4.1.3 The extinguishment of a customs debt
1.4.2 Factors on the basis of which import duties are applied
1.4.2.1 The Customs Tariff
1.4.2.2 Origin
1.4.2.3 The Customs Value
1.5 The System of Formalities and Supervision (Titles IV, V, VI, VII and VIII)
1.5.1 Entry of Goods (Title IV)
1.5.1.1 The Entry Summary Declaration
1.5.1.2 Arrival of the Goods
1.5.1.3 Presentation, Unloading and Examination of the Goods
1.5.1.4 Temporary Storage of Goods
1.5.2 Customs Status, Customs Procedure, Verification, Release and Disposal of Goods (Title V)
1.5.2.1 Customs status of goods
1.5.2.2 Placing goods under a customs procedure
1.5.2.3 Verification and release of goods
1.5.2.4 Disposal of goods
1.5.3 Release for Free Circulation (Title VI)
1.5.4 Special Procedure (Title VII)
1.5.4.1 Import duties due by default, suspension by exception
1.5.4.2 Transit
1.5.4.3 Storage (Customs Warehousing and Free Zones)
1.5.4.4 Specific use
1.5.4.5 Processing
1.5.5 Export and re-export (Title VIII)
Chapter 2 Value Added Tax - the Recast VAT Directive
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 Place 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
2.12.9.1 Fraud
2.12.9.2 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
2.14.6.1 Introduction
2.14.6.2 Non-Union scheme
2.14.6.3 The Union scheme
2.14.6.4 Import One Stop Shop (I-OSS)
2.14.6.5 The special arrangement for declaration and payment of import VAT
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
Chapter 3 Excises and Energy Taxation
3.1 Introduction
3.2 The Recast General Arrangements Directive
3.2.1 General Provisions
3.2.1.1 Scope
3.2.1.2 Application of the Union Customs Code to excise goods
3.2.1.3 Territorial Application
3.2.2 Taxable event, Time and place of chargeability, Irregularities during movement under duty suspension, Reimbursement, Remission, Exemption
3.2.2.1 Taxable Event
3.2.2.2 Time and Place of Chargeability
3.2.2.3 Reimbursement and Remission
3.2.2.4 Exemptions
3.2.3 Production, Processing, Holding and Storage
3.2.4 Movement of Excise Goods under a Suspension Arrangement
3.2.4.1 Movement of Excise Goods
General Provisions
3.2.4.2 Movement of Excise Goods
Procedure
3.2.4.3 Simplified Procedures
3.2.4.4 Movement under a Customs Suspensive Procedure or Arrangement
3.2.5 Movement and Taxation of Excise Goods after Release for Consumption
3.2.5.1 Acquisition by Private Individuals
3.2.5.2 Delivered to Another Member State for Commercial Purposes
3.2.5.3 Distance Selling
3.2.5.4 Destruction and Losses
3.2.5.5 Irregularities
3.2.6 Miscellaneous
3.2.6.1 Marking
3.2.6.2 Small Wine Producers
3.2.6.3 Stores for Boats and Aircraft
3.2.6.4 Special Arrangements
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
3.3.2.1 Subject Matter
3.3.2.2 Obligations Relating to Messages Exchanged through EMCS
3.3.2.3 Formalities before the Start of the Movement of Excise Goods
3.3.2.4 Cancellation of the Electronic Administrative Document
3.3.2.5 Handling of the Electronic Administrative Document for Goods being Exported
3.3.2.6 Amendment or Completion of Destination
3.3.2.7 Splitting of a Movement of Energy Products
3.3.2.8 Formalities at the End of the Movement of Excise Goods
3.3.2.9 Fallback Procedures
3.3.2.10 Alternative proofs of receipt and evidence of exit
3.4 Mineral Oils
3.4.1 The Original Rules with Regards 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
3.7.2.1 Attempts to harmonise passenger car taxation at EU level
3.7.2.2 The 2012 Commission Communication
3.7.2.3 ECJ decisions on car registration tax matters
3.7.3 Plastic Tax
3.8 The 2003 Directive on Energy Taxation
3.8.1 The Scope
3.8.2 Levels of Taxation
3.8.2.1 Motor Fuels
3.8.2.2 Heating Fuels
3.8.2.3 Electricity
3.8.3 Exemptions, Reductions and Tax Refunds
3.8.3.1 Compulsory Exemptions and Tax Refunds
3.8.3.2 Facultative Exemptions and Reductions
3.8.4 Holding and Movement of Products
3.8.5 Chargeable Event and Chargeability
3.8.6 Final Provisions
Chapter 4 Administrative Cooperation in the field of indirect taxes
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
4.3.1 The Intra-Community Trade Statistical Information System
Intrastat
4.3.2 Regulation (EC) No. 638/2004
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
Annex I Customs, VAT and excise legislation: territorial application
Index

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European Tax Law

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