January 28, 2024
en lt
CJEU: a decision on legal certainty

Adobe Stock

Late payment of taxes, including import taxes recalculated as a result of discrepancies detected by customs after clearance, is subject to late payment penalties and interest. The sums can be huge, especially considering that tax reassessments can be made for three years or even longer (for example, if the dispute is in court). For an idea of how long this period can be, see the relevant Court of Justice of the EU judgement. Moreover, it is a significant Court's decision impacting the landscape of Value Added Tax (VAT) and customs law within the EU. This article delves into the Court's findings, emphasizing the principles of legal certainty and effectiveness in EU law, and exploring its implications for VAT legislation and practices.

OR

Continue reading this article

Open for free

Comments ()

Point of view
icon
CBAM regulation simplifications: the liability burden
19-03-2025

Editor's note. The European Commission has recognised the problem of unnecessary red tape and has announced a far-reaching simplification of certain regulations. The CBAM Regulation is one of them. Which CBAM simplifications are planned and which still need to be considered? CLECAT, the European Association for Forwarding, Transport, Logistics and Customs Services, has expressed its views on this subject in a document sent to the European Parliament's Committee on the Environment, Climate and Food Safety and to the Members of the Council, which we invite you to read.

CLECAT

law, sustainability
Point of view
icon
CBAM regulation simplifications: the liability burden
19-03-2025

Editor's note. The European Commission has recognised the problem of unnecessary red tape and has announced a far-reaching simplification of certain regulations. The CBAM Regulation is one of them. Which CBAM simplifications are planned and which still need to be considered? CLECAT, the European Association for Forwarding, Transport, Logistics and Customs Services, has expressed its views on this subject in a document sent to the European Parliament's Committee on the Environment, Climate and Food Safety and to the Members of the Council, which we invite you to read.

CLECAT

law, sustainability
News update
icon
EU customs and trade news: March 2025
16-03-2025

News in week 11: EU announced retaliatory tariffs in response to the tariffs imposed by the US; restrictive measures in respect of actions against Ukraine - high risk of circumvention when importing plywood, consolidated FAQs on the implementation of Council Regulations No 833/2014, 269/2014, 692/2014 and 2022/263, amended list of sanctioned persons; anti-dumping proceeding concerning imports of adipic acid; definitive countervailing duties on imports of certain aluminium road wheels; adoption of the VAT in the Digital Age package; and more updates.

law
News update
icon
EU customs and trade news: March 2025
16-03-2025

News in week 11: EU announced retaliatory tariffs in response to the tariffs imposed by the US; restrictive measures in respect of actions against Ukraine - high risk of circumvention when importing plywood, consolidated FAQs on the implementation of Council Regulations No 833/2014, 269/2014, 692/2014 and 2022/263, amended list of sanctioned persons; anti-dumping proceeding concerning imports of adipic acid; definitive countervailing duties on imports of certain aluminium road wheels; adoption of the VAT in the Digital Age package; and more updates.

law
Topic spotlight
icon
Overregulation: how do we cope with it?
06-03-2025

The recent cover of the weekly The Economist issue had a picture of red tape and the title “The revolt against regulation”. Some statistics from the articles on the topic: in the US, federal regulations now exceed 180,000 pages, up from 20,000 in the early 1960s; in the past five years the European Parliament has enacted more than twice as many laws as America; red tape costs the French economy close to 4% of GDP every year. In this interview with Vincent van Dijk, Senior Advisor on Norm engineering and rule-based solutions, we invite consideration of ‘norm engineering’ as one of potential solutions of the growing problem, which we, customs practitioners, are also witnessing in our specific field.

Vincent van Dijk

law
Topic spotlight
icon
Overregulation: how do we cope with it?
06-03-2025

The recent cover of the weekly The Economist issue had a picture of red tape and the title “The revolt against regulation”. Some statistics from the articles on the topic: in the US, federal regulations now exceed 180,000 pages, up from 20,000 in the early 1960s; in the past five years the European Parliament has enacted more than twice as many laws as America; red tape costs the French economy close to 4% of GDP every year. In this interview with Vincent van Dijk, Senior Advisor on Norm engineering and rule-based solutions, we invite consideration of ‘norm engineering’ as one of potential solutions of the growing problem, which we, customs practitioners, are also witnessing in our specific field.

Vincent van Dijk

law
Country update
icon
Something fishy here: which is the competent jurisdiction concerning damaged imported goods?
04-03-2025

A food consignment arrived in Israel and was found to be damaged due to a lack of refrigeration. The importer uses the foreign forwarder who transported from abroad to Israel. Will the court uphold the claim or will it decide that the claim should be adjudicated outside Israel? This will be discussed in this review in light of the court's recent decision.

Omer Wagner

law
Country update
icon
Something fishy here: which is the competent jurisdiction concerning damaged imported goods?
04-03-2025

A food consignment arrived in Israel and was found to be damaged due to a lack of refrigeration. The importer uses the foreign forwarder who transported from abroad to Israel. Will the court uphold the claim or will it decide that the claim should be adjudicated outside Israel? This will be discussed in this review in light of the court's recent decision.

Omer Wagner

law
News update
icon
UK customs and law updates: February 2025
02-03-2025

News in brief: Customs Technical Handbooks published; trade negotiations with India relaunched; Alcohol Duty Stamp Scheme to end on 1 May 2025; special procedure authorisation by declaration enabled; information and resources compiled to help businesses prepare for the changes to the Windsor Framework; Mandatory Logistics Envelope available from 1 April 2025; UK Tariff updated; DBT national survey of registered businesses' export behaviour published.

law
News update
icon
UK customs and law updates: February 2025
02-03-2025

News in brief: Customs Technical Handbooks published; trade negotiations with India relaunched; Alcohol Duty Stamp Scheme to end on 1 May 2025; special procedure authorisation by declaration enabled; information and resources compiled to help businesses prepare for the changes to the Windsor Framework; Mandatory Logistics Envelope available from 1 April 2025; UK Tariff updated; DBT national survey of registered businesses' export behaviour published.

law
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Login with Google Login with LinkedIn

Contact us

Thank you for report
Maximum file size 6mb
File is too large