The Court of Justice of the European Union clarifies Case C-714/20 issued on 12 May 2022. The legal issue that has been brought before the Court has a longstanding history. On joint cases C-226/14 and C-228/14, if customs charges are found to be payable because the items in question were illegally transported from customs warehousing to external transit, there is no import VAT paid since these items were not used in the EU’s economic system.
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