Szczegóły obiektu: Indirect Taxation of Events Beyond the Control of the Taxpayer in Crucial Tax and Customs Judgements of the Court of Justice

Instytucja dostarczająca:Akademicka Platforma Czasopism

Opis

Title:
Indirect Taxation of Events Beyond the Control of the Taxpayer in Crucial Tax and Customs Judgements of the Court of Justice
Creator:
Lasiński-Sulecki, Krzysztof
Description:
Indirect taxes are shaped in such a way that the final customers bear their economic burden. The scope of taxation is usually delineated to cover all goods (and services) reaching the afore-mentioned final consumers. One may assume that the aim of a lawmaker is that goods (or services) supplied to the consumers should not remain untaxed. However, the intensity of pursuing this aim differs between VAT, excise duties, and customs duties. A scientific question that the rules outlined above bring about is whether it is acceptable – under the general principles of the European Union law perceived through a number of tax (customs) cases – to impose duties on a person or to deprive a taxpayer of rights owing to tax-relevant facts that have been entirely out of the control of this person or this taxpayer (customs debtor). Although the position of the Court of Justice towards this issue is not homogenous, the author of this article claims that situations that are wholly beyond the scope of control of a diligent person should not affect the tax (customs) situation to the detriment of such a person.
Object availability:
Dostęp otwarty
Rights: https://creativecommons.org/licenses/by-nd/4.0 ;
Prawa autorskie (c) 2021 Comparative Law Review
Date:
2021.12.22
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion
Language:
angielski
Source:
Comparative Law Review; Tom 27 (2021); 297-312;
Comparative Law Review; Vol. 27 (2021); 297-312;
2391-7644;
0866-9449
Format:
application/pdf
Publisher:
Uniwersytet Mikołaja Kopernika w Toruniu
Relation: https://apcz.umk.pl/CLR/article/view/34812/30861
Subject:
VAT;
excise duties;
customs duties;
scope of taxation;
awareness;
tax law
Identifier: https://apcz.umk.pl/CLR/article/view/34812
Data provider:
Akademicka Platforma Czasopism

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