- Tauritus incorrectly reported the provisional price of imported fuel in the customs declaration
- The Lithuanian customs office considered revised prices when determining the customs value
- Tauritus had to pay late payment interest on the import VAT
- The referring court questions if an exception in Article 70, paragraph 3 applies
- A-G Campos Sánchez-Bordona believes that the usual method of Article 70, paragraph 1 should have been applied
- The declarant may correct data in the customs declaration upon request, but an additional declaration must be submitted according to Article 167
Source: nlfiscaal.nl
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.
