Workshop on International Supply Chain Taxation (Customs & VAT)
The workshop on supply chain taxation focuses on Value Added Tax and customs in the context of international trade. During an afternoon session, prof. dr. Ad van Doesum, dr. Frank Nellen and Emma van Doornik LL.M. address current developments, challenges and insights concerning the EU VAT and customs framework. The workshop is organized by the Institute for Transnational and Euregional Cross border cooperation and mobility (ITEM).
The workshop is in Dutch and has an interactive format, meaning that participants are welcome to raise questions, present their opinions, or discuss real live cases with others. The workshop is offered free of charge, however prior registration is required. The number of participants is limited to 30 persons.
14:00 – 15:00: Prof. dr. Ad van Doesum - VAT, distance selling & e-commerce:
After more than 50 years of EU value added tax (VAT), it is clear that the general tax on consumption forms a stable source of revenue with only a limited impact on economic relations. However, many agree that the EU VAT system needs a reboot to make it more adaptive to new forms of economic activity (e.g. cross-border e-commerce). During the first hour of the workshop, prof. dr. Ad van Doesum discusses the VAT treatment of distance selling and e-commerce transactions in an international context, focusing amongst other on (electronic) platforms.
15:15 – 16:15: Emma van Doornik LL.M. - The Customs implications of the Brexit
In 2018, the European Customs Union celebrated its 50th anniversary. Being the foundation of the European Union, the customs union has proven to be a crucial institute for Member States, businesses and the public. However, current developments such as the Brexit, trade wars and the rise of trade protectionism also reveal that the security and facilitation of international supply chains is becoming increasingly complex. During this part of the workshop, Emma van Doornik LL.M. will address the customs implications of the Brexit. Either a hard or a soft Brexit, companies doing business in/with the UK need to adapt their supply chain to the new situation whereby the UK is no longer part of the EU. However, there are developments that go beyond the Brexit and also have an impact on the supply chain of those who do not have any dealings with the UK – e.g. the changes to the definition of exporter and the abolishment of the concept of the domestic sale.
16:30 – 17:30: dr. Frank Nellen - VAT & International Supply Chains
In recent years, the European Commission has developed various initiatives to make the levy of VAT in (international) supply chains less complex and more resistant to fraud. Examples are the VAT Action Plan and the so-called Quick Fixes. Also, the European Court of Justice repeatedly publishes judgments which relate to VAT taxation in the context of international supply chains. During the third hour of the workshop, dr. Frank Nellen discusses the most important developments, taking international supply chains as a starting point to identify and assess the current challenges and opportunities of the VAT system. Additionally, dr. Nellen takes a deep look into the envisaged new VAT system for the taxation of intra-Community supplies of goods.
17:30: Drinks & Networking