Vigilanza doganale: gli effetti giuridici della dichiarazione verbale all’esportazione resa al valico di frontiera

Translated title of the contribution: [Autom. eng. transl.] Customs supervision: the legal effects of the verbal export declaration made at the border crossing

Alessandro Tropea*

*Corresponding author

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] Articles 146, par. 1, lett. b), and 147 of Directive 2006/112 / EC provide that exports of non-commercial goods, carried out by travelers not resident and / or not domiciled in the European Union, must be exempt from value added tax, in order to avoid that the same transaction may be subject to double taxation, a first time with the application of European VAT and a second time with the application of the sales tax envisaged in the State in which said goods and services will be released for consumption. In this particular exemption case, "tax-free" exports, at the same moment in which they materialize, must "not affect" the non-EU traveler (subject located "downstream") and "eliminate" the debt exposure to the Treasury of the European dealer (subject located “upstream”). Therefore, a "tax advantage" must be achieved for taxable persons (European shopkeepers) and for exporters (travelers from outside the EU) and the non-forfeiture of the tax is a "negative value" that must be borne only by the European legal system. . The relevant moment that gives rise to the exemption is represented by the "endorsement of the export declaration" governed by Articles 137 and 140 of the EU Reg., 28 July 2015, n. 2446. But, as will be seen, the implementation of this European standard in the Italian legal system causes serious distortions in VAT matters.
Translated title of the contribution[Autom. eng. transl.] Customs supervision: the legal effects of the verbal export declaration made at the border crossing
Original languageItalian
Pages (from-to)433-456
Number of pages24
JournalRIVISTA DELLA GUARDIA DI FINANZA
Publication statusPublished - 2020

Keywords

  • Diritto doganale
  • Iva rimborso
  • Tax Free
  • esenzione Iva all'esportazione
  • tax-free shopping
  • vigilanza doganale

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