Is there an infringement of EU law – which is a condition for entitlement to interest under EU law as developed by the Court of Justice – where a Member State authority, on the basis of a post-importation control of a customs declaration submitted after 1 May 2016, imposes a duty in breach of legally valid provisions of EU law and a Member State court makes a finding of that infringement of EU law?
Source: Curia
Latest Posts in "European Union"
- EU Parliament Approves CBAM Reforms: New 50-Ton Threshold, Delayed Certificate Purchases to 2027
- ViDA: Transforming EU VAT with Harmonized e-Invoicing and Real-Time Reporting
- EU Court Ruling on Arcomet: Transfer Pricing Adjustments Pose VAT Risks for Companies
- Italian Tax Authorities Remove Non-EU Companies from VIES for Failing New VAT Guarantee Requirements
- Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud
