Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs

In a preliminary judgement in Case No. C-368/21, the European Court of Justice (ECJ) clarified the import VAT regulations for automobiles brought into the EU in contravention of customs laws.

Source: GVC

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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