- VAT from the smuggling of cigarettes from outside the EU should be paid in the first EU country they enter, not the country that detects the abuse
- The ruling applies to cigarettes smuggled from the eastern border into Poland and then resold in the grey market to a German entity
Source: podatki.gazetaprawna.pl
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.