Comments on ECJ C-368/21: Import VAT due in Germany for car purchased in Georgia

The EU Court of Justice rules that the place of importation for VAT purposes of the car purchased by RT in Georgia, which was introduced into the EU in violation of customs legislation, is in Germany. The place of importation is located in the Member State where RT is domiciled.

Source Taxlive

See also ECJ C-368/21 (Hauptzollamt Hamburg) – Judgment – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which the person is resident

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