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?
Measuring the Value of Tax Law and
Customs
I - THE CONCEPT OF TAX AND
CUSTOMS VALUE
A)
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
II - MEASURING THE VALUE
By confrontation
By coordination
THE CONFRONTATION

The force
buyer
seller
The fair value is under contractual justice
 Contractual justise is find in the balance of needs

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