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May 7, 2024International VAT Monitor

The Interplay between VAT and Customs: Liability and Deduction

Madeleine Merkx

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Abstract

Dealing with VAT on import and export is complex, because of the interplay between VAT and customs legislation. In this article, the author discusses the liability for VAT and customs duties upon import and their interplay as well as the deduction of import VAT.

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Cite This Study

Madeleine Merkx (2024) studied this question.

synapsesocial.com/papers/68e6b3b8b6db6435876355a3 https://doi.org/10.59403/3khmf4j

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