Job Information
- Organisation/Company: Università di Bologna
- Research Field: Juridical sciences » Fiscal law
- Researcher Profile: Recognised Researcher (R2), Leading Researcher (R4), First Stage Researcher (R1), Established Researcher (R3)
Offer Description
Title of the project: “Taxation of International Trade: import and export VAT” - The project examines border levies, with particular reference to import/export VAT, a field still little explored by tax law scholarship. General studies on VAT have overlooked its specific features, treating it as largely dependent on customs rules; scholars of customs taxation, in turn, have regarded it as a peculiar case within the VAT system. The recruited researcher will reconstruct the legal framework, as supplemented by the case law of the Court of Justice, analysing in particular: the interplay between import VAT and the customs duties; the possibility of construing it as an autonomous levy, governed by its own underlying logic distinct from domestic VAT.
Where to apply
Website: https://www.unibo.it/it
Requirements
Additional Information
Eligibility criteria
Eligible destination country/ies for fellows:
- Italy
Eligibility of fellows: country/ies of residence:
- OTHER
Eligibility of fellows: nationality/ies:
- OTHER
Selection process
Comparative evaluation procedure based on qualifications and interview
Additional comments
- Contact email: apos.selezionepreruolo-collaboratori@unibo.it
- Contact phone: 0512098973-2098978-2098165-2098974-2099264
- Annual budget: 41245
- Frequency of calls: 24 mesi
- International mobility required: no
Website for additional job details: https://bandi.unibo.it/ricerca/contratti-ricerca
Work Location(s)
- Number of offers available: 1
- Company/Institute: Università di Bologna
- Country: Italy
Contact
- City: Ravenna
- Website: https://www.unibo.it/it