Following up on a preliminary request from the Hamburg Tax Court the European Court of Justice (ECJ) had to decide on the place of importation for VAT purposes of a transportation vehicle purchased in Georgia which was brought into the EU in breach of customs legislation. The ECJ held the place of importation to be Germany, that is where the owner of the car resides and where the car is ultimately in use.
ECJ, decision of 8 September 2022 (case: C‑368/21, Hauptzollamt Hamburg).
Source: PwC DE
Latest Posts in "European Union"
- Comments on C-158/25: Director Can Challenge Final Tax Assessment in Liability Proceedings
- EU Introduces Customs Preferences for Selected Goods Originating in the United States
- VAT Headaches: The VAT Nightmare of Indirect Rebates
- European Parliament Approves Resolution on EU Cross-Border Tax Simplification
- VAT Concepts Explained: “Consideration” and Direct Link: Defining What Constitutes a Supply
