ECJ rules on liability of indirect customs representative
Dr Aiki Kuldkepp
VAT Senior Manager, Grant Thornton Netherlands
Customs Compliance & Risk Management (CCRM) Journal, Issue 16, August / September 2022
September 04, 2022
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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.
- Topic: customs brokers
- Market: EU - European Union , Europe
- Copyright of the journal: CC Learning, UAB