- Cross-border VAT is the tax collected by customs authorities when importing goods from non-EU countries into the EU.
- The calculation is based on the value of the imported goods, plus customs duties and forwarding costs.
- The legal classification of import VAT is debated, with some considering it a border duty and others an internal tax.
- The European Court of Justice considers import VAT and domestic VAT the same tax.
- The Italian Supreme Court of Cassation confirmed that import VAT and customs duties are distinct.
- Legislative Decree 141/2024 introduced changes to the crime of customs smuggling, including new offenses related to excise duties and stricter penalties.
- Smuggling due to failure to declare is punished with a fine of 100% to 200% of the due border duties.
- Smuggling due to false declaration is punished with a fine of 100% to 200% of the due border duties.
Source: arnonesicomo.com
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.
