Customs Newsletter 04/2019
ECJ on the incurrence of import VAT in cases of conduct contrary to customs law
In the FedEx case, the ECJ once again dealt with the incurrence of import VAT in cases of conduct contrary to customs law. This time it was a question of whether customs infringements in one Member State lead to the incurrence of import VAT in that Member State, even though the goods have indisputably gone to another Member State. The ECJ has consistently followed its previous case law by ruling that, despite the customs infringements, the import VAT only arises in the Member State in which the goods entered the economic network of the Union.