Articles

Can customs duties and VAT overpaid due to surveillance values be recovered? Refund applications, time limits and judicial remedies.

The options available to an obligor who has been served with an additional assessment and penalty decision: settlement, objection and action before the tax court.

The scope of smuggling offences, effective remorse, seizure and confiscation measures and key points for the defence.

The options for a taxpayer served with a tax/penalty notice: litigation, settlement, penalty reduction and the correction–complaint procedure.

In which disputes is it mandatory to apply to a mediator before filing suit? The workings of the process, its duration and the enforceability of the settlement agreement.

Valuation and Special Consumption Tax assessments encountered in vehicle imports, seizure of vehicles and the legal remedies available to imported-vehicle owners.