Public University of Navarre

Academic year: 2023/2024
Course code: 710508 Subject title: Taxation, Customs and Duties in International Operations
Credits: 3 Type of subject: Year: NULL_VALUE Period: 1º S
Department: Derecho

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Module/Subject matter

Taxation, customs and duties in International Operations



This course, first of all, will give an introduction of what international operations (import-export) involve and how to negotiate them, in order to get the most advantageous conditions for our client. What international operations entail and how to negotiate them in the best possible way.

It will continue with some general notions of the regulation of the international sale of goods, through the Hague Convention of 1980 and what procedures and documents are used in the 4 modes of international transport: sea, land, air and road.

Highlights will be presented. Some of them are: how international purchase and sale operations are guaranteed, how the price is determined (through proforma invoices), what problems exist in the markets with behaviors that threaten the economy and the markets, and how conflicts that may arise when the purchase and sale operation is international and one of the two parties fails to comply with its obligations are resolved.

Finally, we will go down to the Spanish customs, the role of customs agents, authorized economic operators, freight forwarders, the AEAT. And it will be explained what taxes must be paid and what documentation must be completed in order to successfully complete an international sale and purchase.


General proficiencies

Not applicable.


Specific proficiencies

Not applicable.


Learning outcomes

  • Formulate relevant decisions on transportation, logistics, and international operations considering the type of product and target market
  • Design a transnational strategy taking into account international contracting and taxation regulations.



Cases and practices 15

Debates 2

Group assigments 2

Expositive/participatory lectures all students

Individual Reading




Learning outcome Assessment activity Weight (%) Minimum required grade
R11, R179, R181 Attendance and active participation 10%  
R11, R15, R60, R66, R152, R153, R179, R181, R185, R205 Case resolution and/or works 35%  
R11, R15, R60, R66, R153, R179, R185, R205 Final exam 55% 5/10*





Session 1: The negotiation

The offer

The acceptance

Lex Mercatoria

Case study


Session 2: International sale of goods (I)

United Nations Convention on Contracts for International Sale of Goods, Vienna 1980


Formation of the international contract for the international sale of goods.

Obligations of the parties (seller and buyer).


Session 3: International sale of goods (II)

United Nations Convention on Contracts for International Sale of Goods, Vienna 1980

Fulfillment of the contract.

Compensation for damages.

Force majeure.

International jurisdiction. The place of delivery of the goods and the determination of the special forum in international sales contracts.

Case Study


Session 4. Carriage of Goods by Sea. Contracts for international maritime transport.

Preliminary considerations. Uniform law and international maritime law (international conventions).

The ship.

The charter party and the bill of lading (B/L).

The Maritime Navigation Law (Law 14/2014).

Case Study


Session 5. Carriage of Goods by Air. Contracts for international air transport.

The Warsaw Convention, 1929.

The Convention of Montreal 1999.

Law 48/1960, on Air Navigation.

Rules of the International Air Transport Association (IATA).

Chicago Convention of 1944.

International contracts of multimodal transportation.

Case Study


Session 6. Carriage of goods by Road. Contracts for international carriage by road

CMR 1956: application, documentation, liability, causes of exemption, international jurisdiction, limitation of actions.

Regulation 1215/2012 on international jurisdiction in civil and commercial matters.

Other contracts: distribution, franchising, agency, joint-venture¿

Case Study


Session 7: International Commercial Dispute Resolution

English Law and Foreign Law

International Commercial Litigation- Jurisdiction

International Commercial Arbitration

Enforcement of Foreign Judgments and Arbitral Awards.



Session 8: Antitrust Law

Market protection & consumers

Trust ¿ Art 101 TFEU

Company rallies- Regulation 139/2004

Illegal state aid Art 107 & 108 TFEU

Leniency Programme

Graduation fines: 10% market value



Session 9: International Tax Language

International Institutions

Tax Treaties and Investment agreements

Trust as collective investment vehicles

Imports and Exports

Case Study


Session 10: From Spain to abroad: taxation


Free ports and customs

Authorized economic operators


Specific documentation

Case Study


Session 11: Proforma invoice and Price

Useful documents at customs

Paying taxes

Problems and conflicts in international trade with contracting and taxation

Case Study


Session 12: Methods to ensure international operations

Guarantor, documentary credit, bank credit

Problems and conflicts in international trade with contracting and taxation

Case Study


Session 13: Taxation in foreign trade (I)

VAT. Value Added Tax in trade operations with third countries or in operations with territories of the European Union not subject to this tax.

Case Study


Session 14: Taxation in foreign trade (II)

Special Taxes. Special and Environmental Taxes: trade operations with third countries or operations with territories of the European Union not subject to this Tax.

Customs debt.

Case Study


Session 15: Exam.


Experimental practice program

This module will have a strong practical content to assimilate the theoretical contents explained in it.



Access the bibliography that your professor has requested from the Library.

Cavalieri, R. R., & Salvatore, V. (2018). An introduction to international contract law. G Giappichelli Editore.

D´Arcy, L., Murray, C., & Cleave, B. (2002). Export Trade, The Law and Practice of International Trade (10th edn, 2000). In International Trade & Business Law Annual Vol VII (pp. 525-526). Routledge-Cavendish.

Ferrari, F. (2011). Contracts for the International Sale of Goods: Applicability and Applications of the 1980 United Nations Convention. Martinus Nijhoff Publishers.

Ishchuk, A. (2022). Electronic International Contracts in the Law of Foreign Countries. University Scientific Notes, (5-6 (89-90)), 57-70.

Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., ... & Storck, A. (Eds.). (2022). CJEU-Recent Developments in Direct Taxation 2021: Series on International Tax Law, Volume 132.

Lang, M., Pistone, P., Kofler, G., Schuch, J., Staringer, C., Rust, A., & Spies, K. (Eds.). (2020). Introduction to European tax law on direct taxation. Spiramus Press Ltd.

Mavroidis, Petros C (2020), The Regulation of International Trade. The General Agreement on Trade in Services. The MIT Press.

Pistone, P. (2022). Building Global International Tax Law: Essays in Honour of Guglielmo Maisto. Building Global International Tax Law, 1-711.

Schwenzer, I., & Wittum, P. (2022). The CISG and European Private Law: When in Rome, Do as the Romans Do. European Review of Private Law30(5).







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