Based on ECJ case C-714/20 , of 12 May 2022, import VAT is not part of the customs debt and, therefore, only the importer and not his indirect representative are liable for its failure to pay, in the absence of specific and unequivocal national provisions providing for joint and several liability. This was affirmed in sentence no. 23526 of yesterday, with which the Court of Cassation changed its position on the issue.
Source: eutekne.info
