000			01816nab a2200253 c 4500
999			_c150659 _d150659
003			ES-MaIEF
005			20250424110516.0
007			ta
008			250424t2024 ne ||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967378 _aNellen, Frank J.G.
245	1	4	_aThe economic network doctrine of the CJEU in EU VAT and customs law _c Frank Nellen
520			_aIn several cases involving irregular importations of goods, the Court of Justice of the EU (CJEU) has addressed the interplay of customs duties and import VAT. According to the Court, the incurrence of a VAT liability on importation depends on whether non- Union goods have entered the economic network of the EU. Moreover, the place of importation is deemed to be the Member State where that entry took place. This study contains a critical assessment of the ‘economic network doctrine’ of the CJEU. The author concludes that the application of the doctrine is characterized by several inconsistencies. Moreover, the precise meaning of the notion of ‘entry of goods into the economic network of the EU’ remains opaque. This is also true for the location where such an entry is deemed to take place. Finally, the author argues that the doctrine is superfluous, as statutory EU VAT law contains sufficiently explicit and unequivocal rules on the levy of VAT on importation.
650		4	_941909 _aDERECHO
650		4	_97520 _aADUANAS
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_945539 _aIMPORTACION
650		4	_939231 _aCOMERCIO INTERNACIONAL
650		4	_970921 _aDEUDA ADUANERA
650		4	_940822 _aCONTRABANDO
650		4	_948286 _aRESPONSABILIDAD
773	0		_9173388 _oOP 2141-B/2024/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 33, issue 3, June 2024, p. 126-135
942			_cART