Constitutional Court Ruling Alters Customs Confiscation Rules for Unpaid Import VAT

• Confiscation of imported goods is no longer automatic and is allowed only if the full VAT payment, including interest and penalties, is missing.
• Customs authorities are adjusting to the Constitutional Court’s decision, which changes the balance between fiscal needs and taxpayer rights.
• The Constitutional Court declared the automatic sanction mechanism partially illegitimate, affecting the mandatory confiscation for VAT evasion.
• If the offender pays the evaded VAT and its accessories, maintaining confiscation is disproportionate since the state recovers the full tax debt.
• VAT and customs duties are different; VAT is not a border duty and has the same nature as domestic VAT.

Source: commercialistatelematico.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.

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