The indirect customs representative is not responsible for the import VAT. This was reiterated by the Lazio Court of Second Instance Tax Justice with the sentence of 19 October 2022 n. 4549 , which implements the orientation expressed by the EU Court of Justice and the Court of Cassation. (Court of Justice, sentence 12 May 2022, C-714/20 )
Source: eutekne.info
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