Comments on ECJ case C-791/22: Import VAT vs Customs Duties – Clarifying EU Rules and Compliance

• ECJ case C-791/22 involves a dispute between a Polish individual and the German Principal Customs Office
• The case clarifies the differences between import VAT and customs duties in the EU
• In 2012, a Polish resident imported cigarettes from Ukraine and Belarus to Germany without EU tax stamps
• The cigarettes were seized and destroyed, and the individual was fined for import VAT in Germany
• The Finance Court in Hamburg questioned the place of importation for VAT purposes
• The main question for the ECJ was whether applying national provisions for import VAT violated the EU VAT Directive
• Article 2(1)(d) of the EU VAT Directive is crucial in determining the taxation of imported goods

Source: vatabout.com

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.