000			01510nab a2200229 c 4500
999			_c146656 _d146656
003			ES-MaIEF
005			20221031184448.0
007			ta
008			221028t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970148 _aOjak, Sven
245		0	_aCase C-368/21 _ba new definition of importation in the sense of VAT law? _c Sven Ojak
500			_aResumen.
520			_aSince the Eurogate II and DHL decision (judgment of 2 June 2016, Joined Cases C-226/14 and C-228/14), it has been clear that importation in the VAT context means ‘the entry of goods into the economic network’ of the Union. However, it is problematic that neither the EU VAT Directive nor the European Court of Justice (ECJ) provide a distinct definition of what is meant by this term. This article deals with the main existing theories on the interpretation of this indeterminate legal concept in the German-language literature and by the German fiscal courts. It is concluded that these theories unfortunately ignore the exposed consumption tax character of (import) VAT and therefore deliver inconsistent results in contradiction to the recent decisions of the ECJ.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aIMPORTACION _945539
650		4	_aINTERPRETACION _947508
650		4	_aALEMANIA _925193
650		4	_aUNION EUROPEA _948644
773	0		_9168246 _oOP 2141-B/2022/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 5, October 2022, p. 286-290
942			_cART