A German court asked about the above issue. The case concerns the taxation of cigarettes smuggled from across the eastern border to Poland, from where they were then resold in the gray economy to a German entity.
It is about a Pole who in September 2012 purchased 43,760 cigarettes at the market in Słubice, bearing only Ukrainian and Belarusian flags. He then transported the cigarettes to Germany without informing customs officials. In turn, in October 2012, he tried to sell them to a buyer from the Brunswick area. During their transfer, he was arrested and the cigarettes were seized and destroyed.
Source MDDP
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- EC Report: Three EU Countries Account for 75% of VAT Rate Deviations
- EU Report Reveals Major Disparities in VAT Rate Exception Applications
- Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
- Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination
