In a judgment of 12 May 2022 (C-714/20), the Court of Justice of the European Union (CJEU) ruled that a customs representative cannot be held liable for the payment of value-added tax (VAT) on import, unless national legislation explicitly says so. By doing so, the court recognises that there is no legal basis in EU customs law for such liability, and that the answer is to be found in the EU VAT Directive.
Source: reedsmith.com
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