Comments on ECJ C-714/20: EU Court Clarifies How VAT Applies to Customs Agents

Aiki Kuldkepp of Grant Thornton Netherlands discusses a decision of the Court of Justice of the European Union that under EU law an indirect customs representative is jointly and severally liable with the importer only for customs duties, and not for import VAT, and considers the practical implications of the ruling.

Source Bloombergtax

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

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