- The case involves a Polish individual who bought cigarettes in Poland and transported them to Germany without notifying customs authorities.
- The German customs seized the cigarettes and claimed that a customs debt and VAT on import had been incurred.
- The question is whether the VAT on import was incurred in Germany and which rules are relevant for determining the place of import.
- The Court of Justice of the European Union (CJEU) ruled that certain articles of the VAT directive oppose a national regulation that applies a provision of the customs code to the VAT on import for determining the place where this VAT on import arises.
Source: btwjurisprudentie.nl
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
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.
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