- A customs decision granting a refund is considered favorable under Union Customs Code Articles 27 and 28.
- To reassess the same customs debt after a refund, the customs authority must revoke the favorable decision.
- Article 116 does not override Articles 27 and 28 regarding the revival of customs debt.
- The defendant’s appeal against the Munich Financial Court’s decision is dismissed.
- The defendant bears the costs of the appeal.
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.
Latest Posts in "Germany"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025
