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The Value in Tax and Customs Law

The Value in Tax and Customs Law. Prof. Dr. Iure Pontes Vieira Invited Professor at Sao Paulo School of Law (EPD), Brazil iurevieira@hotmail.com. The goal of the thesis. 1. What means value ? The Concept of Tax and Customs Value 2. How can I asses de the value?

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The Value in Tax and Customs Law

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  1. The Value in Tax and Customs Law Prof. Dr. Iure Pontes Vieira Invited Professor at Sao Paulo School of Law (EPD), Brazil iurevieira@hotmail.com

  2. The goal of the thesis 1. What means value ? The Concept of Tax and Customs Value 2. How can I asses de the value? Measuring the Value of Tax Law and Customs

  3. I - The Concept of Tax and Customs Value • Difficulties: - Economic and philosophical origins; - The differents principles of construction; - The differents goals of government B) Two elements of value: - Exchange - Usage C) Passage from Homo economics to Homo fiscalis

  4. II - Measuring the value By confrontation By coordination

  5. The confrontation • The force buyer seller • The fair value is under contractual justice • Contractual justise is find in the balance of needs

  6. The coordination • The forces • The value in international groups • The value of intangibles - In such cases, the value is not determined by confrontation - The value must be interpreted using distributive justice - The value is a coordination between persons and goods

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