The fundamental rules for the classification of goods into a customs tariff which complies with the Harmonized System for the Description and Coding of Goods (HS) are according to General Rule 1, the six general rules of classification, the terms of headings and the notes (and according to...

The national customs services of the twenty-seven EU Member States are playing a crucial role for the preparation of the admission of further states to the European Union (EU) by helping to build structures and teach the EU Customs Law in order to enable candidate states to apply the acquis...

The Nomenclature that is governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System Convention, Brussels, 14 June 1983) has resulted in an adjustment of many nomenclatures used worldwide for statistical and customs classifi cation because...

Many legal advisers, scientists and practitioners know since many years, that the Common External Tariff (CET) of the European Community (EC) is being applied non-uniform from the different national customs services and that the economic operators are using this systematic fault of the EC for...

The customs sanctions of the EU-27 are not harmonized - the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute...

The Harmonized Commodity Description and Coding System (HS) is the most successful legally binding instrument of the World Customs Organization (WCO) with 156 contracting parties. More and more countries and economic regions are applying the HS nomenclature worldwide. But not all member states...

Missing trader intra-community (MTIC) fraud has been slowly morphing from cell phones and computer chips to other commodities. In the last few months however MTIC made a dramatic appearance in tradable CO2 permits. It closed exchanges and prompted France and the Netherlands to unilaterally...

This report of the European Region of IFA evaluates the tax and social security implications of frontier workers in Europe. The exact meaning and scope of “frontier worker” differ in tax law and social security law. Several relatively old tax treaties contain special tax provisions attuned...

The purpose of this article is to explore to what extent EU State aid rules may promote equity in international corporate taxation, whereby we focus on the notion of inter taxpayer equity. Upon the outlining of the analytical framework necessary to conduct such inquiry, we briefly describe the...

This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...