- Import VAT is often discussed with tax authorities.
- The question arises who is entitled to deduct import VAT as input tax: the importer, a customs representative, or another customs service provider.
- Numerous questions arise from the interaction of import VAT and customs representation under VAT law.
- Customs regulations apply to import VAT pursuant to Section 21 (2) of the German VAT Act.
- The ECJ case law of recent years (in particular the judgments in the cases “Eurogate” and “Fedex”) shows that an autonomous concept of origin is increasingly being established for import VAT, which must always be taken into account in this context.
- Article 18 of the UCC distinguishes between two different forms of customs representation: direct and indirect representation.
- The direct representative acts on behalf of and for the account of the represented party, while the indirect representative acts in his own name and on …
Source: datenbank.nwb.de
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.
