European Union Double Dip, when the application of EU Customs and VAT provisions lead to double taxation 21 February 2021153 views1 min read Source EFS – Werner Engelen (2015) Customs Flashback on ECJ cases C-111/05 (Aktiebolaget NN) – Composite supply – Supply and installation of a fibre-optic cable linking two Member States Skandia America and VAT Grouping in Spain. A Peaceful Co-existence?