In application of Article 13.1 of the EU Council Directive 2006/112/CE on the common system of the value added tax, all orders for goods and services provided by the WCO are invoiced exclusive of VAT since the WCO is regarded as non-taxable person in respect to the activities or transactions in which it engages as public authority within its scope of activity defined in the Convention of 15 December 1950 establishing a Customs Co-operation Council, even where it collects dues, fees, contributions or payments in connection with those activities or transactions.
Após a conclusão deste módulo, o funcionário da Alfândega irá:
Duração: 105 minutos
Resolução da tela: 1020 x 768 (ou superior)
Conexão com a Internet: 4Mb (megabits) ou superior
Windows XP ou superior
Suporte ao navegador
Microsoft Internet Explorer;9 ou superiorFirefox 3 ou superiorSafari 4 ou superiorVersão mais recente do Google ChromeAdobe Flash PlayerAdobe Flash 9 ou superior