The Interplay between VAT and Customs: Liability and Deduction

descriptionPublicationkeyboard_double_arrow_right Article 13 May 2024 Netherlands English Publisher:IBFDJournal:International VAT Monitor, volume 35 (issn: 0925-0832, eissn: 2352-9210,

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Authors: Merkx, Madeleine;

doi: 10.59403/3khmf4j

The Interplay between VAT and Customs: Liability and Deduction

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Abstract

Dealing with VAT on import and export is complex, because of the interplay between VAT and customs legislation. In this article, the author discusses the liability for VAT and customs duties upon import and their interplay as well as the deduction of import VAT.

Country

Netherlands

Related Organizations

Erasmus University Rotterdam
Netherlands

Keywords

SAI 2007-05 FA

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