- The European Court of Justice (EuGH) had to address the question of whether Article 215(4) of the Customs Code can be applied to determine the place of occurrence of import VAT.
- The Court ruled that certain provisions of the Council Directive 2006/112/EC are contrary to a national regulation that applies Article 215(4) of Regulation (EEC) No 2913/92 of the Council to determine the place of occurrence of import VAT.
- The case involves a German tax law procedure where a person residing in Poland purchased 43,760 cigarettes in Poland and transported them to Germany without informing customs authorities.
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.