- The Italian Supreme Court has confirmed that import VAT is not a customs duty and should not be included in the sanction thresholds.
- The current law imposes sanctions based on the amount of customs duties evaded, with different levels of fines for different amounts.
- This law has raised concerns about its compatibility with the principle of proportionality and whether import VAT should be considered a customs duty.
- The Supreme Court has clarified that the law should be disregarded if the sanctions imposed are disproportionate to the violation.
- The Court of Justice has stated that domestic VAT and import VAT are the same tax and that import VAT is not a customs duty.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
