Customs Newsletter 02/2022
No extinguishment of import VAT and excise duties upon extinguishment of customs debts
In practice, the lack of deductibility of irregular import VAT often leads to a final VAT burden falling upon the companies involved. The remedy could, in certain cases, be the analogous application of the customs law provision on the extinguishment of import duties. However, the ECJ has, in a recent decision, now rejected this.