Extinction of customs debt - does it include VAT and excise?
Confiscation of detained goods case
Jovita Dobrovalskienė
Customs Law Manager, Muita UAB
September 25, 2022
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Adobe Stock
- Topic: duties, taxes violations import
Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.
- Market: EU - European Union Europe
- Copyright of the journal: CC Learning, UAB
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