Volume 12 (2017) / Issue 9
Nellie Munin, 'Israeli Purchase Tax on Commercially Imported Cars: An Illegal Barrier to International Trade or a Legitimate Domestic Policy Instrument?' (2017) 12 Global Trade and Customs Journal, Issue 9, pp. 350–359
This article suggests that Israeli purchase tax – a major component of commercially imported cars’ taxation – involves elements that may be considered incompatible with Israel’s commitments in international trade agreements, including its association agreement with the EU, and thus its current formula and the policy underlying it should be reconsidered, despite its considerable contribution to state revenue.
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