Public University of Navarre



Academic year: 2024/2025 | Previous academic years:  2023/2024 
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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
Lecturers:
LOPEZ LOPEZ, HUGO   [Mentoring ] SANTAOLALLA MONTOYA, CAYETANA (Resp)   [Mentoring ]
CASTRO BOSQUE, MARINA   [Mentoring ]

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Module/Subject matter

Taxation, customs and duties in International Operations

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Contents

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.

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General proficiencies

Not applicable.

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Specific proficiencies

Not applicable.

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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.

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Methodology

Cases and practices 15

Debates 2

Group assigments 2

Expositive/participatory lectures all students

Individual Reading

Exam

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Evaluation

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*

 

 

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Agenda

Session 1: The basics of taxation

Introduction to the Spanish Tax System

 

Session 2: Double Taxation Conventions I

Introduction to International Taxation: double taxation, allocation of taxing rights and tax planning as a problem

DTCs and their interpretation: structure and key concepts

 

Session 3: Double Taxation Conventions II

DTCs allocation rules

DTCs method article

Tax avoidance and methods to counter it

 

Session 4: International mobility of individuals

Spanish tax residence, Displaced workers, Expatriates tax regime, Impatriates tax regime, Frontier workers.

 

Session 5: Indirect taxation I

VAT I

 

Session 6: Indirect taxation II

VAT II

 

Session 7: Indirect taxation III

Special taxes and customs duties

 

Session 8: The negotiation

The offer

The acceptance

Lex Mercatoria

Case study

 

Session 9: International Commercial Dispute Resolution

English Law and Foreign Law

International Commercial Litigation- Jurisdiction

International Commercial Arbitration

Enforcement of Foreign Judgments and Arbitral Awards.

Practice

 

Session 10: 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

Practice

 

Session 11: International sale of goods- Vienna Convention 1980

Application

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

Obligations of the parties (seller and buyer).

Fulfillment of the contract.

Compensation for damages.

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

Case Study

 

Session 12: International Tax Language

International Institutions

Tax Treaties and Investment agreements

Trust as collective investment vehicles

Imports and Exports

Case Study

 

Session 13: From Spain to abroad: taxation

Logistics

Free ports and customs

Authorized economic operators

AEAT

Specific documentation

Case Study

 

Session 14: Proforma invoice and Price

Useful documents at customs

Paying taxes

Problems and conflicts in international trade with contracting and taxation

Case Study

 

Session 15: EXAM -theoretical/practical multiple choice questions-

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Experimental practice program

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

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Bibliography

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


- Ad van Doesum, Herman van Kesteren, Simon Cornielje, Frank J. G. Nellen. Fundamentals of EU VAT Law, Second Edition. Kluwer Law International.

- Giménez, Alfonso Ortega. Guía práctica de contratación internacional 4. Esic editorial, 2022.

- Michael Lang. Introduction to the law of double taxation conventions. IBFD.

- Posner, Richard A. Antitrust law. University of Chicago press, 2009.

- Ricardo, David. "On foreign trade." 200 Years of Ricardian Trade Theory: Challenges of Globalization (2017)

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Languages

English

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Location

Campus Arrosadia. Universidad Pública de Navarra

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