Comments on ECJ C-714/20: Indirect Customs Representative: No Joint and Several Liability for Import VAT

Giorgio Emanuele Degani (PhD – University of Brescia/Bergamo; Tax Lawyer in Milan)/May 25, 2022 /Leave a comment
Through the judgment in Case C-714/20 issued on 12 May 2022 [1], the Court of Justice of the European Union (CJEU) clarified that the indirect customs representative is liable, jointly and severally with the importer, only for customs duties relating to the goods and not for import VAT. This conclusion consolidates the EU jurisprudence on the subject, followed by the Italian Supreme Court at the national level.

Source: kluwertaxblog.com

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