Roadtrip though ECJ Cases – Focus on “Liability to pay VAT upon Importation” (Art. 201)

Article in the EU VAT Directive 2006/112/EC

On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.

ECJ Cases decided

• C-531/17 (Vetsch) – Exemption from import VAT may not be refused in respect of an importer designated or recognised as liable for payment of that tax
• C-714/20 (U.I.) – Indirect customs representative is only liable for the customs duties, not for VAT