Italian Supreme Court Questions Constitutionality of Import VAT Confiscation in Simple Smuggling Cases

Italian Supreme Court referred a question to Constitutional Court about customs confiscation for simple smuggling involving non-payment of import VAT
Concerns about disproportionate severity compared to treatment of internal VAT evasion
Import VAT is part of general VAT system, not customs duty
Sanctions for import VAT evasion should not be same as customs duty evasion
Concerns about compliance with principles of reasonableness and proportionality under Italian Constitution and EU Charter of Fundamental Rights in sanction framework for simple smuggling cases

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