Intra-Community supply. VAT fraud. Honesty. Court practice

Andrius Košel Lawyer, Lawyer Union "SPC legal"
February 28, 2020
en lt
Intra-Community supply. VAT fraud. Honesty. Court practice

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Earlier, in “Customs Law for Practitioners“ No. 63, we reviewed the judgment of the Court of Justice of the European Union (CJEU) of 20 June 2018 in Case C-108/17, to which Enteco Baltic UAB and the Lithuanian customs authorities became participants. The dispute concerns the fulfillment of the requirements of 'Customs procedure 42' in relation to the supply of goods to another EU Member State. Let us review the interpretations of the ECJ and the relevant procedural decision of the Supreme Administrative Court of Lithuania (SACL).
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