A recent ruling by the Eastern High Court in Denmark determined that there is no obligation to pay import VAT on goods that evaded customs supervision upon entering the country from a Y2-country. This decision hinged on the fact that the goods, primarily a lifting frame for oil drilling equipment, were subsequently exported to a Y3-country and therefore were not integrated into the European Union’s economic cycle. The court referenced EU Court of Justice case C-26/18 (Federal Express) in concluding that since the goods were effectively exported from Y1-municipality in Y4-country to Y3-country, no import VAT could be levied under the Danish VAT Act section 12.
Source: info.skat.dk
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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