Žiga Stupica   28. 5. 2015   Comments Off on CUSTOMS DUTY AND TAX IN INTERNATIONAL TRADE



Publication (c. 200 pages and 800 footnotes) presents results of survey which ran from 2007-2013. Content is part of a system analysis of quite complex economic and legal issues in the field of tax consultancy, namely taxes and customs duties in international trade. The complexity of the problem is shown by the variety of legal situations and changes in legislation. It is similar to stop torrential waters – various situations and frequent changes are the river, and publication reveals a snapshot of a droplet from this water.
Issues of constitutional law, international law, law of obligations and administrative-procedural law are combined within a homogenous structure and process, specific perspective, design and research strategy. When relying to various regulations the importance of a holistic approach to solving issues against partial one is highlighted. There are several solutions proposed, but it should be noted that solutions in specific cases depend on a number of factors and circumstances and the final opinion should be made by the competent (judicial) authority. Work represents three inter-related components:
  1. The first is an attempt to create a ‘map’ of the studied positive law. Its complexity is shown by the variety of relevant regulations used. It is focused on certain aspects of legislation of Slovenia within the EU, the WTO and the UN, certain aspects of civil law with an emphasis on some contracts, and certain aspects of administrative-procedural customs duties- and tax- law of Slovenia within the EU.
  2. The second is focused on the spectrum of obligational law issues relating to state of facts and of law of the studied matter. We are moving through items or essentials elements of relationship between two parties of commercial transaction. Study of essential elements of business contract’s content leads to the conclusion that such essential element is defined in the (administrative-procedural) tax- and customs duties- law. It indicates the existence of specific (sui generis) obligational contract – on the implementation of customs or tax procedure.
  3. The third is not focused on the relationship between the parties. Focus is on the spectrum of the administrative and procedural legal issues – focuse is on the investigated taxpayer’s position before the tax inspection authority. Questions are analysed in relation to the diverse views of the authority itself about the same or substantially similar state of facts and of law (e.g. two official explanations of the tax authority), to the procedural assumptions for the proceedings before the Constitutional Court of the Republic of Slovenia and the Court of the European Union, and to some procedural objections of the investigated party related to the rights under the EU law – all the way to the objectioncivis europeus sum.

Customs Duty and Tax in International Trade, 2013

Import and Export Duties in Forwarding Business, 2003