Comments on ECJ C-714/20: Joint and several liability of a customs representative after the CJEU judgment

The judgment of the Court of Justice of the European Union for customs representatives in our country directly affects the interpretation of where the provisions of national law should be applied. This means that customs representatives are jointly and severally liable for VAT on the import of goods in our country, writes Dr. Izabella Tymińska, an expert on customs, customs law and foreign trade.

Source prawo.pl

See also ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT

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