Highlights of recent developments:
- Commission published the 2021 version of the Combined Nomenclature link
- Commission published the 2020 update of the EU dual-use export control list link
- Launch of Access2Markets portal – New digital tool for determining customs duties, rules of origin, labelling rules, certification requirements, technical standards, environmental rules, etc. for both export and import companies link
- EU to impose tariffs on up to $4 billion of U.S. products link
COVID-19
-
Suspension of customs duties and VAT on imported medical equipment to the end of April 2021 link
ECJ Cases
- C-476/19 (Combinova AB) – Meaning of the Term ‘Used’ in Connection with the Extinguishment of a Customs Debt when Goods are Returned from the EU without Use link
- C-330/19 (Exter BV) – Clarification of the term ‘taxable elements’ for the determination of the customs duty link
See All customs developments in the European Union in 2020
Latest Posts in "European Union"
- General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – VAT deductible for the right period if you get the invoice before filing
- General Court T-643/24 (Credidam) – Judgment – Unlicensed use of protected works is fully taxable with VAT on all remuneration
- ECON Urges Reform of EU Financial Services VAT Exemption and Clarification of Emerging Services
- AG Kokott Clarifies VAT Impact of Transfer Pricing Adjustments in Stellantis Portugal Case
- VAT on Asset Transfers Between Spouses’ Separate Businesses: Recent Legal Developments and Tax Implications
