- Case C-407/24 involves a dispute between VTL Vámügynökség Kft. and Nemzeti Adó
- és Vámhivatal Fellebbviteli Igazgatósága regarding customs value and EU customs duty
- The referring court must determine if the customs authority acted lawfully in disregarding the transaction value method and if they complied with the Implementing Regulation
- Questions referred for a preliminary ruling include whether doubts about declared transaction value justify exclusion of secondary methods, and if failure to take samples of goods affects application of secondary methods
Source: curia.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- Commission Backs Italy’s VAT Derogation Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law
- Briefing Document & Podcast: VAT concepts ”Chain Transactions” & ”Triangulation” explained based on ECJ/CJEU cases
- Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT













