The EU Court of Justice ruled that Germany violated EU law by applying art. 215 paragraph 4 Customs Code in connection with a case involving the importation of cigarettes with Ukrainian and Belarusian excise stamps. The court noted that the VAT Directive does not refer to customs legislation in determining the place of importation for VAT debt, and thus Germany’s reference to customs legislation was deemed inappropriate.
Source Taxlive
See also
- Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT
- C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
