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Comments on ECJ C-714/20: Liability of customs representatives for the payment of import VAT is not a matter of course

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

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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