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.
The start of 2022 has brought with it some changes. This also applies to matters relating to customs law. Our newsletter summarizes the most important changes - also with regard to foreign countries.
