Article in the EU VAT Directive 2006/112/EC
On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.
ECJ Cases decided
- C-531/17 (Vetsch) – Exemption from import VAT may not be refused in respect of an importer designated or recognised as liable for payment of that tax
- C-714/20 (U.I.) – Indirect customs representative is only liable for the customs duties, not for VAT
Latest Posts in "European Union"
- ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation
- ECJ/General Court VAT Cases – Pending cases
- ECJ VAT Cases decided in 2025
- ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required
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