Four recent cases on VAT and importation; some reflections on the future

Författare

Oleksandr Lytvynenko

Summary, in Swedish

This thesis deals with VAT on importation, how it works, when and where the chargeable event
occurs, who pays and what rate.

The question of preventing double taxation or non-taxation in light of implementing VAT on
import will also be discussed. The problem with VAT on importation in relation to centralized
customs clearance and areas which need to be improved as mentioned in the Green Paper will be
described at the end of the thesis.

The aim of this study is to investigate four recent cases on VAT and importation (Case C-7/08;
Case C-230/08; Case C-435/03; Case C-305/03) and future prospects. To examine the VAT
situation for temporary importation arrangements, rules on importation under TIR (Transport
International Routier), exemptions of small consignments in the EU in terms of liability,
exemption, possibility to deduct and movement of goods from the place of importation. A
distinction between ATA Carnet (Admission Temporaire – Temporary Admission) and TIR
Carnet will be provided, as well as a taxation of confiscated and stolen goods (the example given
is that at cigarettes and tobacco products) The purpose is to determine whether the rules and
VAT rates for importation distort or threaten to distort competition vis-à-vis local manufacturers.

In this thesis the author will try to summarise, systematize and analyse provisions from RVD
which deal with VAT on importation, especially the rules on temporary admission/importation,
rules on importation under TIR and exemptions of small consignments.

Avdelning/ar