The case concerned customs and VAT as a result of errors in connection with an external shipment of two trucks from Norway to Germany. The National Tax Court agreed with the Customs Agency that a customs debt had arisen and that the complainant was the debtor. However, the court found that the customs debt had to be considered terminated for the one lorry, as it had been proven that it had neither been used nor consumed, and that it had been taken out of the customs territory of the Union, cf. EUTK article 124, subsection 1, letter k.
The National Tax Court found that the Customs Agency’s decision regarding the complainant’s liability for import VAT was invalid because the decision neither referred to which legal basis or fact that could lead to the complainant being a debtor.
Source: skat.dk
