@article{Urquizu Cavallé_2022, title={Tax obligations arising from the importation of goods into the european union: artificial intelligence and environmental protection }, volume={1}, url={https://rieel.com/index.php/rieel/article/view/1}, abstractNote={<p>This paper analyses the use of artificial intelligence algorithms in the European Union, as a tool that assists with the traceability of imported goods and helps to ensure their effective taxation.</p> <p>The validation of a block at the beginning of the importation process, and of each block at the different stages of the operation, can provide a green channel for the entry of goods into the European Union and can be used to determine the customs value for the application of the Common Customs Tariff and the taxable amount for VAT purposes.</p> <p>The adoption of an intra-EU consensus algorithm, in a blockchain network, becomes the mechanism that identifies the correct status of the different operations carried out in the importation of a good destined for the European Union.</p> <p>It is therefore proposed that a green tax-customs channel should be designed for the importation of goods into the European Union, one that can detect and prevent tax and customs fraud, thereby reducing administrative costs, increasing tax collection efficiency, and contributing to the protection of the environment and the appropriate use of natural resources worldwide.</p>}, number={1}, journal={Review of International and European Economic Law}, author={Urquizu Cavallé, Ángel}, year={2022}, month={Feb.}, pages={123–138} }