UPCOMING REVISION OF THE GLCE - first step or missed opportunity?
28 February 2024
THE PRESUMPTION OF GOOD FAITH
The presumption of good faith. It remains a working point for the Belgian Customs and Excise Administration.
THE IRON FIST OF THE CUSTOMS ADMINISTRATION
I hear from tax lawyers and tax advisors that it is nowadays more difficult than before to reach a fair agreement with tax officials on disputed points in the context of income tax and VAT audits. This appears to be no different in the field of customs and excise duties.
CUSTOMS RISKS AND OPPORTUNITIES
Why is a customs dispute necessary to make companies aware of the importance of complying with customs regulations? I posed this question a few weeks ago to a number of in-house customs experts.
THE IMPORTANCE OF THE CORRECT DETERMINATION OF THE BASIS FOR THE LEVY OF IMPORT DUTIES
The import of goods into the EU and elsewhere may give rise to the levy of customs duties.
VIOLATION OF CUSTOMS REGULATIONS: AN EXAMPLE FROM PRACTICE
Striking customs news at the start of last summer.
THINK BEFORE YOU START… ALSO IN CUSTOMS AND EXCISE MATTERS
Over the past twenty-two years, I have assisted companies and occasionally private individuals in disputes with the General Administration of Customs and Excise (AAD&A).
