Case C-714/20 of the Court of Justice of the EU (ECJ) is of particular interest to forwarding agents. In this decision, the ECJ stated that under the EU law, an indirect customs representative is liable, jointly and severally with the importer, only for customs duties and not for import VAT. In order to make an indirect customs representative jointly and severally liable for import VAT payment, the national legislation should explicitly provide for it.
Source Grant Thornton
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
- Comments on T-356/25 (Rapera) – Tax Representatives’ Direct VAT Liability Confirmed; Joint Liability Requires Proportionality
- Flashback on ECJ Cases C-62/93 (BP Soupergaz) – Right to deduct cannot be curtailed without Article 27 authorisation
- How to scale your Amazon business into the EU without getting tripped up by VAT
- Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law
