T HE V ALUE IN T AX AND C USTOMS L AW Prof. Dr. Iure Pontes Vieira Invited Professor at Sao Paulo School of Law (EPD), Brazil

T HE 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 - T HE C ONCEPT OF T AX AND C USTOMS V ALUE 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 - M EASURING THE VALUE By confrontation By coordination

T HE CONFRONTATION The force buyer seller The fair value is under contractual justice Contractual justise is find in the balance of needs

T HE 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