Comparative evaluation procedure for n. 1 research contract - Department of Legal Studies

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..Omissis.