On May 12, the CJEU issued a ruling (case C-714/20, UI Srl) regarding the joint and several liability of the indirect customs representative in the payment of VAT on imports.
The case refers to a debt for VAT on imports that the Italian authorities demanded from the indirect customs representative of an importing company that was in bankruptcy. Since it was not possible for the Italian Administration to collect VAT directly from the importing company, it decided to claim its payment from the customs representative in his capacity, in accordance with the opinion of the Administration, as jointly and severally liable for said VAT.
Source Legaltoday
Latest Posts in "European Union"
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (November 2025)
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
- Review of the VAT treatment of Transfer Pricing adjustments
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
