Question:
When is a fiscale charge an external customs duty, and when does it constitute an internal tax?
Author: Bas DubbelmanAnswer:
The ECJ has tried to answer this questions by excluding from the scope of art. 30 'financial charges within a general system of internal taxation applying systematically to domestic and imported products according to the same criteria that are not to be considered as charges having equivalent effect.'
0 / 5 Â (0 ratings)
1 answer(s) in total