- ECJ issued a judgment on German import VAT rules (Case No. C-791/22)
- Case involved a Poland-based company transporting cigarettes to a German buyer without informing customs authorities
- German Principal Customs Office asserted that import VAT occurred in Germany and issued a tax notice
- ECJ deemed national customs legislation incompatible with EU Directive 2006/112/EC
- Determination of place of importation must align with provisions of EU VAT Directive
- National customs legislation only addressed time of chargeable event, not place of importation
- Import VAT revenue belongs to EU member where financial consumption occurred
Source: globalvatcompliance.com
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.
