ECJ rules on liability of indirect customs representative
Dr Aiki Kuldkepp
VAT Senior Manager, Grant Thornton Netherlands
September 04, 2022
Adobe Stock
- Topic: customs representation
This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks at the practical implications of this case for the EU, particularly the Netherlands and some other EU Member States.
- Market: EU - European Union Europe
- Copyright of the journal: Lithuanian Customs Practitioners Association
Comments ()
To post a comment you need to