According to the ECJ, the indirect customs representative is not jointly and severally liable with the importer for the payment of the import VAT unless there are national provisions expressly and unambiguously designating or recognizing him as the person liable for payment of that tax.
Source BTW jurisprudentie
Latest Posts in "European Union"
- VATupdate’s Free Interactive Tool: ECJ & General Court VAT Case Finder: 1,315 VAT cases searchable by article, sub-article, topic and status
- VATupdate’s Free Interactive Tool: EU E-Invoicing & E-Reporting Matrix – Check Every Scenario, in Every Member State
- EGC Customs T-28/25 (Hauptzollamt A) : AG Includes Design Costs and Component Buying Commissions in Customs Value
- Blog – ViDA Meets Reality: Businesses Call for One EU Digital VAT Model, Not 27 National Systems
- Germany: Good-Faith Reliance on VAT Margin Scheme Invoice Allowed
