Second Seminar of ECCE

VAT on import and customs valuation in e-commerce
Friday 19 Apr 2024, 09:00 - 14:00
Spoken Language
Sanders Building
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Erasmus School of Law

On Friday 19 April 2024, the Erasmus School of Law hosts the Second Seminar of ECCE dedicated to the topic: 'VAT on import and customs valuation in e-commerce'. 

This seminar is part of a series of seminars organised as part of the second phase of the ECCE research project. The aim of the research is, among other, to compare the national standards relating to the customs controls on the customs value of imported goods into the European Union (EU) and to put forward a joint proposal for a standard evaluation of imported goods that should be easy to adopt, reliable and acceptable by every European national customs authority, as well as by the EU bodies in charge to control the proper application of customs duties. 

About ECCE

European Common Customs Evaluation (ECCE) is an independent legal research project financed by the European Commission, OLAF (Hercule III program) and Alma Mater Studiorum - University of Bologna, Department of Legal Studies. The project is conducted in partnership with Erasmus University Rotterdam, Universität Münster, Universidad de Valencia, and Joint Research Centre (ISPRA). More information can be found on the website of the research project.


Program (provisional)

IntroductionProf. Walter de Wit
Interplay between VAT and customs Dr. Federico Tarini and Prof. Giangiacomo D'Angelo
Incurrence of a taxable event at import of e-commerce consignmentsProf. Hans Michael Wolffgang, Dr. Nathalie Harksen and Benedikt Wemmer
Taxable amount of import-VAT    Dr. Jorge J. Milla Ibáñez and Prof. Santiago Ibáñez Marsilla
Deductibility of import-VATProf. Walter de Wit and Dr. Martijn Schippers
VAT Treatment of 'distance sales of goods imported' and WTODr. Sergio Messina and Dr. Vincenzo Carbone
OLAF and fight against fraud e.commerce and new methodogiesDr. Diego Modonesi and Stravoula Theocari
VAT on goods under customs supervisionSandhya Nathoeni

Location and programme

The seminar takes place between 9.00 and 14.00 on the campus of the Erasmus University Rotterdam and can also be followed via a livestream. You may indicate your preference in the below registration form. The address details can be found below:

Erasmus University Rotterdam

Sanders Building Sanders 0-01

Burgemeester Oudlaan 50 3062 PA Rotterdam The Netherlands


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