- New provisions of DLgs. 141/2024 came into force on October 4th
- IVA on importation is now equated to customs duties
- Article 27 of the national provisions states that IVA on importation is considered a customs duty
- Controversies have arisen regarding the nature of this tax
- EU jurisprudence states that domestic and importation IVA are the same tax
- Importation IVA is not considered customs duties according to EU regulations
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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