Duration
28h Th
Number of credits
| Advanced Master in Tax Law | 3 crédits |
Lecturer
Language(s) of instruction
English language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Introduction to eCommerce in global trade
The speakers will introduce the participants to cross-border e-commerce, discuss the rapid development of e-commerce trade over the past years up to now, and share their expectations for the future. The key characteristics of e-commerce cross-border transactions and the impact on the role of stakeholders (sellers, buyers, logistics operators and the EU border enforcement authorities) will be set out. The Belgian customs authorities will share their insights on the opportunities and challenges related to cross-border e-commerce.
E-commerce and trade: a global perspective
Considering the specific challenges related to cross-border e-commerce transactions, the World Trade Organisation and the World Customs Organisation have taken specific actions in this field: the WCO e-commerce package, the guiding principles for e-commerce, messaging standards for advance electronic information, data elements, negotiations on streamlining e-commerce legislative initiatives ... there are ample of international developments. The speakers explain these developments as well as their impact in practice.
Trading in e-commerce goods: the EU customs perspective
Bringing e-commerce goods in and out of the EU requires compliance with customs formalities. The speakers discuss these customs formalities, including the specific data requirements - under the current system and the upcoming VAT e-commerce package. Participants will be fully up-to-speed on terms such as Super Reduced Dataset and H7 after this session. Several scenarios are explained, in particular B2C sales of goods with a negligible value, B2C sales of goods in excess of 150 EUR, and B2B sales.
Trading in e-commerce goods: the EU value-added tax (VAT) perspective
After some delay the VAT e-commerce package will enter into force on the 1stof July 2021. The speakers discuss the reasons behind the new rules, the changes brought by the new rules, and how the new rules will work in practice. The role of the actors relevant for VAT will be discussed (intermediaries, fiscal representatives, deemed suppliers, and suppliers) in the context of the Import One Stop Shop, the Special Arrangement, and the standard VAT collection upon import. The speakers also briefly reflect on the intracommunity supplies of e-commerce goods.
Placing goods on the EU market through e-commerce: product compliance
When goods are placed on the EU market, they must comply with the EU product requirements. The speakers will review those requirements and will focus in particular on the roles and responsibilities in a cross-border e-commerce context (manufacturer, importer, authorised representative, distributor). The application and enforcement of the EU rules at the level of the Member States are explained through practical examples of cases where goods are stopped at the border.
Formalities and IT solutions
Processing data relating to cross-border e-commerce shipments is done through specific IT tools, developed at an EU and a national level. The data is used for risk management and taxation purposes. The speakers will explain which tools exist at the level of the EU and Belgium, such as ICS2 and Be-Gate. The interconnectivity of these tools and the scheduled further development of novel solutions such as a 'Single Window' will be discussed as well.
Managing the flow: customs compliance and mitigating risks upon import
Processing large volumes of parcels comes with a number of customs risks, most notably on undervaluation and misclassification. The speakers will identify these risks for each of the functions in the cross-border e-commerce supply chain and explain how these risks can be mitigated. The speakers discuss the Authorised Economic Operator (AEO) status and the importance of having adequate standard operating procedures, record retention, and training.
Customs controls and investigations
While risks can be mitigated, they cannot be removed altogether. Customs authorities dispose of increasingly adequate and collaborative tools to detect non-compliance at the EU external border. The speakers will discuss the EU's risk management and controls approach works, and how legal tools - such as the new market surveillance regulation - and practical tools help in achieving effective border enforcement. Through practical examples, the speakers explain the impact of non-compliance.
Learning outcomes of the learning unit
- Customs Core Values/ Co-operation with Customs Administrations
- Customs Core Values/ Customs Compliance
- Customs Core Values/ Harmonised EU Attitude & Approach
- Customs Professional Competencies for the Private Sector/Professional Networking
- Customs Operational Competencies for the Private Sector/ Customs Business Understanding
- Customs Operational Competencies for the Private Sector/ Customs Legislation and Regulation
- Customs Operational Competencies for the Private Sector/ Global Environment and Trends
Prerequisite knowledge and skills
Planned learning activities and teaching methods
This course is given in the form of a seminar in which the students are invited to participate actively.
Mode of delivery (face to face, distance learning, hybrid learning)
Remote course
Additional information:
Remote course
Course materials and recommended or required readings
- https://ec.europa.eu/taxation_customs/document/download/6d3b649e-e4b6-4db8-a902-ce21802de18b_en
- https://ec.europa.eu/taxation_customs/system/files/2021-06/guidance_on_import_and_export_of_low_value_consignments_en.pdf
- E-commerce and EU VAT: Theory and Practice - By Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding, Matthias Luther
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Further information:
In both the first and second sessions, the examination will take the form of a written assessment (MCQs and/or open-ended questions) in-person.
In exceptional cases, for duly substantiated reasons and after approval by the Board, the examination may take the form of a distance oral examination at the same time as the written in-person assessment.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Marc Bourgeois (marc.bourgeois@uliege.be)
Valerian Fabry (vfabry@uliege.be)