Does the transfer of goods to Italy from another Member State for the purpose of verifying whether those goods may be adapted to other goods acquired within Italy, without anything being done to the goods brought into Italy, come within the notion of ‘work on the goods’ referred to in Article 17(2)(f) of Directive 2006/112/EC (1) and, in this connection, is it appropriate to assess the nature of the transactions which took place between F.B. ITMI and DR-IT?

Is import VAT for goods which have been reexported under customs supervision as non-Community goods for which, however, a customs debt is incurred due to a breach of obligation under Article 204 of the Customs Code (1) — in this case: failure to discharge in due time the external Community transit procedure by presentation at the competent customs office before the introduction into the third country — to be considered to be not le ...[+++]gally owed within the meaning of Article 236(1) of the Customs Code in conjunction with the provisions of Directive 2006/112/EC, (2) at least where the person used as the debtor is the person on whom the breached obligation was incumbent without him being entitled to dispose of the goods?

The Committee believes it would be very useful to codify key elements of case-law, without further tightening them up, and insists that there should be no mandatory procurement or transparency obligation for B-services, subsidies, land transactions and contracts below the thresholds if there is no cross-border relevance.

The IMPEL Cluster Transfrontier Shipments of Waste has carried out several projects concerning the prevention of illegal shipments of waste, including the organisation of joint inspection activities.

Actions may include: the establishment of networks between appropriate tertiary education and research institutions and SMEs; links to improve access to scientific knowledge and technology transfer between RTD facilities and international centres of RTD excellence; twinning of technology transfer institutions; and development of joint financial engineering instruments directed at supporting RTD in SMEs;

In order to do this, they must, in particular: - determine in which Member State their sales transaction is located, in order to identify the administration to which they will have to pay the tax and make their obligatory returns (regular return and recapitulative statement), or to which, in the event of a check being made, they will have to prove the conditions for an exemption (e.g. need to establish the customer's status or the existence of a transport of goods supplied outside the Member State of departure), - be able to establish that a taxable transaction is effected under conditions justifying the application of special rules, shi ...[+++]fting the place of taxation to another Member State (the case, for example, of distance sales, supplies of intangible services, services ancillary to the intra- Community transport of goods), - identify, in respect of every movement of goods between Member States, those to which the arrangements for transfers of goods must be applied (storage, sales at exhibitions, consignments, etc.).