Comments on ECJ case C-709/22: Ruling on VAT account use for insolvent entity’s invoice payment.

• The implementing decree of the tax delegation
• The “kidnapping” of VAT on imports: will it be included among border rights?
• The VAT on imports is now considered a border right under the implementing decree of the tax delegation for the reform of the Customs Code.
• This change contradicts EU and national case law, which consider VAT on imports to be an internal tax rather than a customs duty.
• The reform does not intend to follow the majority of case law on this issue.

Source: ipsoa.it

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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