On May 12, the CJEU issued a ruling (case C-714/20, UI Srl) regarding the joint and several liability of the indirect customs representative in the payment of VAT on imports.
The case refers to a debt for VAT on imports that the Italian authorities demanded from the indirect customs representative of an importing company that was in bankruptcy. Since it was not possible for the Italian Administration to collect VAT directly from the importing company, it decided to claim its payment from the customs representative in his capacity, in accordance with the opinion of the Administration, as jointly and severally liable for said VAT.
Source Legaltoday
