- Decision date: 26.06.2024
- Court: Administrative Court
- Case number: Ro 2022/15/0002
- The definition of the importation concept in relation to import VAT is not based on customs regulations
- The European Case Law Identifier is ECLI:AT:VWGH:2024:RO2022150002.J02
Source: ris.bka.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
