- Swedish referral regarding interpretation of VAT Directive and Union Customs Code
- Question about whether both substantive and procedural conditions in Article 203 must be fulfilled for relief from import duty
- Specifically asking about exemption from VAT on re-importation after incurring customs debt through non-compliance with presentation obligation
Source: ey.com
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.
