Varuskatt & tullavgifter

Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony...

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This new edition provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially, but also in Member States, as well as commentary on the Union Customs Code and secondary legislation, and increased ...

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This guide to the WTO Customs Valuation Agreement is based on the authors' experiences of teaching its finer points to customs officials and policy-makers around the world. Covering the methods of valuation and the provisions on enforcement, imple...

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This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues re...

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This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant rev...

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Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU. This meticulously r...

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This authoritative research review presents and discusses carefully selected scholarly articles that describe and examine the principles of international sales law, as set forth in the United Nations Convention on Contracts for the International S...

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Beskattning av varutransaktioner är en central del av det harmoniserade mervärdesskattesystemet inom EU. När det första och andra mervärdesskattedirektivet trädde i kraft var utgångspunkten att leveranser av varor som huvudregel skulle beskattas i...

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