Global Trade and Customs Journal最新文献_第10页

Interview: Interview of Brian Murphy, Former Chief of Intelligence, Department of Homeland Security 采访:采访布莱恩·墨菲，前情报局长，国土安全部

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022019

Laura Fraedrich

引用次数: 0

‘Shaken Not Stirred’: WTO as a Ground for Plurilateral Initiatives “动摇而非搅动”:WTO作为诸边倡议的基础

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022016

O. Biryukova

引用次数: 0

The Logistics Service Providers’ Pre-tax Deduction of Import VAT Is Still a Pipe Dream and the Recent ECJ Decision Hasn’t Changed That: Or Has It? 物流服务提供商税前抵扣进口增值税仍是一个白日梦，最近欧洲法院的裁决并没有改变这一点:或者是吗?

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022017

Jöran Gesinn

{"title":"The Logistics Service Providers’ Pre-tax Deduction of Import VAT Is Still a Pipe Dream and the Recent ECJ Decision Hasn’t Changed That: Or Has It?","authors":"Jöran Gesinn","doi":"10.54648/gtcj2022017","DOIUrl":"https://doi.org/10.54648/gtcj2022017","url":null,"abstract":"According to general opinion in Germany and further EU Member States, all questions regarding pre-tax deduction of import VAT by a logistics service provider (‘LSP’) have been settled: there is no right to deduction without power of disposition at the time of the import. As LSPs typically become debtor of the import VAT, but do not dispose of the imported goods, they have been excluded from pre-tax deduction in the past. Besides causing costs for involved companies in millions of Euro, this clearly violates the principle of neutrality as one of the core principles of the EU VAT directive, still no steps have been taken to rectify the situation. The requirement of power of disposition is mainly derived from the cost formula test the Court of Justice of the European Union ECJ has been traditionally applying to VAT cases. In its recent Weindel-order of 10 October 2020, C- 621/19, the ECJ has – for the first time – amended the cost formula with regard to import VAT specific aspects. This article investigates whether in the light of Weindel, power of disposition can still be made an obligatory requirement of the right to pre-tax deduction of import VAT.\u0000Value added tax, VAT, pre-tax deduction, indirect representative, logistics service provider, cost-formula test, principle of neutrality of VAT, Council Directive 2006/112/EC, VAT-directive, upstream import cost, power of disposition","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45514091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dual Use Items: A Whole New Export Regulation in the European Union 两用物品：欧盟全新的出口法规

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022018

Alessandro Fruscione

{"title":"Dual Use Items: A Whole New Export Regulation in the European Union","authors":"Alessandro Fruscione","doi":"10.54648/gtcj2022018","DOIUrl":"https://doi.org/10.54648/gtcj2022018","url":null,"abstract":"On 9 September 2021, Regulation (EU) no. 821/2021, of the European Parliament and of the Council, of 20 May 2021, relating to the control of exports, brokering, technical assistance, transit and transfer of dual-use items, i.e., all those products, including software and technologies, which can be used for both civil and military purposes, came into effect. The new Regulation has as its main objective (see in particular ‘Whereas (5)’ in the preamble to the Regulation) that of making the common system for the control of exports of dual-use items even more effective, to ensure compliance with the commitments and responsibilities of the Member States and of the Union, particularly in the fields of non-proliferation, regional peace, security and stability and respect for human rights and international humanitarian law. For these purposes, the definitions of ‘dual-use products’ and ‘exporter’ have been expanded and, moreover, a specific Article (8) is dedicated to the issue of technical assistance, which in the previous Regulation (428/2009) was covered exclusively in certain explanatory notes in the Annexes. The changes in this Regulation also concern the authorizations for the export from the European Union of ‘dual-use’ goods: a whole new ‘large project authorization’ (Article 2 (14) of the Regulation) has been created, which consists of an individual export authorization or a global export authorization granted to one specific exporter for a type or category of dual-use items, which may be valid for exports to one or more specific end-users in one or more specified third countries for the purpose of a specified large-scale project. This permission can relate to intra-group technology transfers and cryptography. Also with regard to the procedures for the export of dual-use items, the European Union decided to make use of the ‘Internal Compliance Programmes’, already present in other legislative sectors of the Union.\u0000Dual use export controls, authorizations, civil, military, technologies, compliance, exportation, controls, Regulation","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48310122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Basics and Practical Overview of VAT Management in the EU: Spotlight on the French Practice a Few Months After the Adoption of the Reverse Charge of VAT on Imports 欧盟增值税管理的基础和实践概述:重点关注法国在采用进口增值税反向收费几个月后的做法

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022024

Gaspard de Bellescize

引用次数: 0

Meeting the Challenges of Customs Compliance in a Post TFTEA and Reinvigorated Trade Enforcement Environment: Go Beyond by Returning to Basics 在后TFTEA和重振贸易执法环境中应对海关合规挑战：回归基础

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022014

Sandra L. Bell, Amadi Anene

引用次数: 0

An Overview of the WTO’s Plurilateral Agreement on Services Domestic Regulation WTO《服务业国内规制诸边协定》概述

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022023

Kadijatu Zainab Bangura, Abraham Zaqi Kromah

引用次数: 0

Is Soft Law Making Hard Law Too Hard? 软性法律会使硬性法律过于严苛吗?

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022022

Krzysztof Lasiński-Sulecki

引用次数: 0

The COVID-19 Pandemics’ Impact on Customs Valuation and Import Duties: An Israel Perspective, and a Wider Comparison 新冠肺炎疫情对海关估价和进口关税的影响：以色列视角和更广泛的比较

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022015

Omer Wagner

引用次数: 0

The EU-UK Investment Regime After Brexit: In Search of an Equilibrium? 英国脱欧后的欧盟-英国投资体制：寻求平衡？

IF 0.3

Global Trade and Customs Journal Pub Date : 2022-03-01 DOI: 10.54648/gtcj2022020

Noah A. Barr

{"title":"The EU-UK Investment Regime After Brexit: In Search of an Equilibrium?","authors":"Noah A. Barr","doi":"10.54648/gtcj2022020","DOIUrl":"https://doi.org/10.54648/gtcj2022020","url":null,"abstract":"On 30 December 2020, after eight months of negotiations, the European Union (EU) and the United Kingdom (UK) signed the EU-UK Trade and Cooperation Agreement (TCA). The TCA governs their relationship after Brexit and was provisionally applied from 1 January 2021 until its entry into force on 1 May 2021. It provides for inter alia free trade in goods, limited mutual market access in services, and investment protection. Given the ‘radical shift’ in investment protection at EU level, which materialized in its most recent free trade agreements, foreign investors may have expected clarity as to what type of investment protection would apply post Brexit. This article analyses the investment provisions of the TCA and argues that the UK has embraced the EU ‘new-generation’ approach to international investment protection, by preserving the right to regulate and redefining investment standards and dispute settlement mechanisms. Nevertheless, the TCA remains silent regarding bilateral investment treaties (BITs) between the UK and Member States (former intra-EU BITs), which contain old-generation investment provisions. While some have argued that these BITs may provide the UK with a distinct advantage to structure investments in the EU, their validity remains uncertain, which may potentially generate friction in the EU-UK relations.\u0000Brexit, international investment arbitration, WTO dispute settlement system, state-to-state disputes","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45365426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0