- The DLgs. 141/2024, in force since October 4th, includes the equating of VAT on imports to customs duties.
- Article 27 of the national provisions complementary to the CDU defines customs duties as all duties that the Agency is required to collect under EU regulations or national laws.
- The legislature has included VAT on imports in the category of customs duties, contrary to EU and Cassation Court jurisprudence.
- Disputes have arisen over the nature of this tax, including issues such as duplication of VAT in case of royalty inclusion in customs value, VAT extraction from deposit, and solidary liability of indirect customs representatives.
- EU jurisprudence has stated that domestic VAT and import VAT are the same tax and that import VAT is not part of import duties under EU Regulation.
Source: eutekne.info
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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