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Retracing the Links: Exploring the Relationship Between EU VAT, Customs Duties and International Trade
July 14, 2023 @ 12:00 - 13:00
My research project “EU Value Added Tax, Customs Duties and International Trade. Retracing the links” delves into the intriguing close relationship between customs duties and (import) VAT, also in order to gain a deeper understanding of the intricate interplay between them. Firstly, I trace it from an historical-economic perspective and, then, I investigate on the convergence of the relevant current regulations as regards the treatment of cross-border transactions (i.e. import and export) in the context of the international trade between the European Union (EU) and third-countries. Moreover, my thesis aims at contributing to the European debate on the EU’s external action and competences, analysing the extent of the competences of the EU in both sectors, with a special focus on the rising EU external competence in the area of VAT intended to improve cooperation and coordination, learning from the customs experience.
Presenter: Elena Masseglia Miszczyszyn
Moderator: Francesco Cannas
Elena Masseglia Miszczyszyn obtained her LLM degree in Law from the Università degli Studi di Torino in 2015 with a double degree from the Université de Nice Sophia Antipolis. She also took part to a postgraduate extension course in Tax Law at the Università degli Studi di Milano. After gaining experience working at law firms in Milan, she started her Ph.D. in European and International Tax Law at the Université catholique de Louvain in Belgium and is currently in the final stages of completing her thesis. Her research focuses on indirect taxation, specifically the EU VAT regime and customs law, but she has published academic contributions on environmental taxation and tax incentives for the cultural sector as well. Elena has a passion for mentoring students and has coached them for numerous editions of the International Tax Moot Court Competition; she is also a lecturer on international and EU taxation for students and institutions. In addition to participating in international conferences and seminars, she has been visiting research fellow at Université Paris 1 Panthéon Sorbonne in 2019 and Université de Montréal in 2021. Until 2022, she was also among the partners of the Jean Monnet Network “EU-China: Comparative experiences and contributions to global governance in the fields of climate change, trade and competition” (Ref. 587904-EPP-1-2017-1-ES-EPPJMO-NETWORK).