Yves Melin, Isabel Fressynet, Anna Golouchko, Valentina Van Opdenbosch, Jesse De Bruyn
{"title":"EU Case Laws on Customs in 2022","authors":"Yves Melin, Isabel Fressynet, Anna Golouchko, Valentina Van Opdenbosch, Jesse De Bruyn","doi":"10.54648/gtcj2023030","DOIUrl":null,"url":null,"abstract":"This article provides an overview of the judgments of the Court of Justice of the European Union (CJEU) regarding EU customs in the year 2022,in particular, with respect to valuation, classification and value-added tax upon importation (import VAT).\nEU customs, valuation, classification and import VAT, Court of Justice of the European Union (CJEU)","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.2000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Global Trade and Customs Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/gtcj2023030","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"INTERNATIONAL RELATIONS","Score":null,"Total":0}
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Abstract
This article provides an overview of the judgments of the Court of Justice of the European Union (CJEU) regarding EU customs in the year 2022,in particular, with respect to valuation, classification and value-added tax upon importation (import VAT).
EU customs, valuation, classification and import VAT, Court of Justice of the European Union (CJEU)
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