Article in the EU VAT Directive 2006/112/EC
Article 30
‘Importation of goods’ shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.
In addition to the transaction referred to in the first paragraph, the entry into the Community of goods which are in free circulation, coming from a third territory forming part of the customs territory of the Community, shall be regarded as importation of goods.
ECJ Cases Decided
- C-15/81 (Curia)
- C-249/84 (Curia)
- C-181/97 (Curia)
- C-213/99 (Curia)
- C-230/08 (Dansk Transport og Logistik) – VAT is chargeable in the Member State where the goods were unlawfully introduced into the Community
- C-248/09 (Pakora Pluss) – Import duties do not include the VAT to be levied on the importation of goods
- C-165/11 (Profitube) – VAT on the sale of goods placed under a customs suspension arrangement
- C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event
- C-480/12 (X BV) – Irregularities in Transit Procedure leading to Customs debt and import VAT
- C-621/19 (Weindel Logistik Service) – Import VAT recovery only for the owner of the goods
ECJ Cases Pending
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