The fundamental rule for the classifi cation of goods into a customs tariff which comply with the Harmonized System for the description and coding of goods (HS) are the terms of headings and the notes according to General Rule 1 (GR 1). However, the notes and subheading notes are written...

More than 200 countries and economic regions worldwide are using the nomenclature of the Harmonized Commodity Description and Coding System (Harmonized System Convention: HS) and basing customs tariffs thereon. The number of HS headings (four-digit code) and HS subheadings (six-digit code) is...

More and more countries and economic regions are applying the Harmonized Commodity Description and Coding System (Harmonized System Convention). This article examines in the update 2011 the new countries that are using the worldwide uniform language of trade since 2007 and 2008 and that are...

Im Sommer 2017 hat das BMF die überarbeitete Smartphone-App „Zoll und Reise“ vorgestellt. Dieses Informationsprogramm ist mit einem Abgabenrechner ausgestattet worden und enthält ansonsten Informationen für Bürger und Mitarbeiter von Unternehmen, die regelmäßig im Reiseverkehr aus- und...

More than 200 countries and economic regions worldwide are using the nomenclature of the Harmonized Commodity Description and Coding System (Harmonized System Convention, HS) and are basing their customs tariffs thereon. The number of HS headings (four-digit-code) and HS-subheadings...

Public expenditure and collection of public resources generate interactions among different subjects of law, natural and legal persons, subjects of public law and private law. These interactions are the main object of the financial regulation, both at domestic and EU level. The legal relations...

The accession to EU opened new opportunities in the area of transnational services, by using Romanian employees abroad. The general principle of free movement of labor allowed the employers to send their workers in another member states, under the domestic working contract. The cost for the...

Im April dieses Jahres hat das Bundesverfassungsgericht die derzeit gültigen Vorschriften für die Bemessung der Grundsteuer für verfassungswidrig erklärt. Der Gesetzgeber wurde beauftragt, bis zum 31. Dezember 2019 eine Neuregelung zu treffen. Die Forschungsgruppe Steuer- und Finanzpolitik...

Within the framework of its BEPS initiative, the OECD introduced a requirement for non-public country-by-country reporting (CbCR) applying to multinational companies with revenues above EUR 750m. The reports provide data on the global activities and financial structure of multinationals at a...

A “patent box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patent filings at the European Patent Office,...