Transboundary issues seen from customs law and sales tax perspective
New release from the Linde Verlag iluminates among other topics the irregularities causing customs and tax liability
The Linde Verlag (Vienna) has published a new book on transboundary issues seen from customs law and sales tax perspective, titled “Grenzüberschreitende Sachverhalte aus zollrechtlicher und umssatzsteuerlicher Sicht“ (184 pages ISBN 978-3-7073-2352-8, € 42, -). The authors are Markus Achatz and Walter Summersberger, two Austrian university professors specialising in finance and tax law.
In literature, customs duty and sales tax on imports are usually not dealt with together. Transboundary issues are often judged either from customs legislation or from sales tax perspective. The present book shows the connection between tax and customs legislation in a comprehensible way and therefore closed this gap. Based on the concept and representation the import customs and tax liability-causing irregularities, exemptions and the relation to domestic market rules are described in the book. The export from duty and tax point of view as well as redesign of the customs law by the Union Customs Code are also the subject of consideration.
Quelle: LogEastics
Portal: www.logistik-express.com
