On May 12 2022, the CJEU issued a judgment (case C-714/20, U.I. Srl) concerning the joint and several liability of the indirect customs representative for the payment of import VAT.
Background to the case
The case concerns an import VAT debt which the Italian authorities demanded from the indirect customs representative of an importing company that was bankrupt. Since it was not possible for the authorities to collect the VAT directly from this company, they decided to claim it from the customs representative in their capacity, which the authorities viewed as jointly and severally liable for the VAT.
Source International Tax Review
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