Comments on ECJ C-714/20: The indirect customs representative is not jointly and severally liable with the importer for the payment of the import VAT

According to the ECJ, the indirect customs representative is not jointly and severally liable with the importer for the payment of the import VAT unless there are national provisions expressly and unambiguously designating or recognizing him as the person liable for payment of that tax.

Source BTW jurisprudentie

See also ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT