- The case involves the conditions for an intra-Community supply
- The provisions for the recovery of customs duties apply to import VAT
- The burden of proof for the conditions of an intra-Community supply lies with the party claiming the tax exemption
- An indirect representative without power of representation is liable for import VAT
- The plaintiff’s appeal against the judgment of the Hamburg Tax Court was dismissed
- The plaintiff must bear the costs of the appeal process
Source: bundesfinanzhof.de
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.
