The ECJ has already ruled several times on the link between VAT and customs (see KMLZ Customs Newsletter 04 | 2019, 01 | 2021). As a rule, the issue has always been whether import VAT also automatically arises when a customs debt is incurred. In its new judgment of 7 April 2022 (C-489/20 – UB), the ECJ was asked to decide as to whether, in the event of a customs debt being extinguished, both import VAT and excise duties, incurred at the same time as the customs debt, were also to be extinguished.
Source KLMZ
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