- Extinction of customs obligation does not apply to VAT in case of confiscation
- Extinction applies to excise duties
- Customs Agency issued circular n. 13 with operational clarifications on seized and confiscated vehicles
- Seizure and confiscation extinguish customs obligation according to EU Customs Code
- Doubts raised on applying extinction to excise duties and VAT
- Recent EU Court ruling distinguishes between extinction of customs obligation and extinction related to excise duties and VAT
- Clear distinction between customs clearance and actual consumption of goods
- Consumption occurs when goods are introduced into national economic circuit
Source: eutekne.info
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.
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