Taxation of International Trade: import and export VAT

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