VATupdate

Expiry of the customs debt vs VAT and excise duty

Judgment of the Court of Justice of the European Union of 7 April 2022 (sign. C-489/20) declares that expiry of the customs debt due to detention of the goods doesn’t mean simultaneously expiry of the obligation to pay excise duty and import VAT. The subject of a CCUE pronouncement was a case of cigarette smuggling.

Source: asbtaxblog.com

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