In its judgment of 3 March 2021 in the case C-7/20 – VS, the European Court of Justice upheld its previous case law concerning the perspective it has adopted on import VAT in the case of infringements. From the ECJ’s perspective, and in contrast to the concept of import from a customs law perspective, the physical transfer or the place of detection of the infringement is not decisive for the importation and thus for the incurrence of import VAT. Rather, what is decisive is in which state the imported object enters the economic network.