Browsing HVL Open by Author "Hellem, Iris"
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Innførselsmerverdiavgift: Overføring av forvaltningsoppgaver fra Toll- og avgiftsetaten til Skatteetaten
Alvsaker, Lisbeth Særsten; Seljestad, Ine Cecilie Byrkjeland; Hellem, Iris (Bachelor thesis, 2017)From January 1, 2017, the administration tasks within the import value added tax were transferred from Custom services to the Tax Administration. This meant that work on calculation and payment of import value added tax ...