Article in the EU VAT Directive 2006/112/EC
On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.
ECJ Cases decided
- C-531/17 (Vetsch) – Exemption from import VAT may not be refused in respect of an importer designated or recognised as liable for payment of that tax
- C-714/20 (U.I.) – Indirect customs representative is only liable for the customs duties, not for VAT
