Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country

The reference for a preliminary ruling concerned the interpretation of Art. 30 and 60 of Directive 2006/112 / EC on the common system of value added tax and was submitted in the context of a dispute between RT and the Main Customs Office in Hamburg. The dispute concerned the VAT taxation of a vehicle imported into the territory of the European Union in breach of customs regulations.

Source MDDP

See also ECJ C-368/21 (Hauptzollamt Hamburg) – Judgment – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which the person is resident

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