VATupdate

Comments on ECJ C-714/20: Indirect customs representative not responsible for import VAT

With the Sentence relating to Case C-714/20, filed on 12 May 2022, the EU Court of Justice ruled that the indirect customs representative is jointly and severally liable with the declarant only for customs duties due for goods declared to customs and not also for import VAT, in the absence of national provisions which explicitly and unequivocally establish this responsibility.

Source PwC

See also ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT

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