Der EuGH hat am 30.10.2025 zwei Entscheidungen zum Transaktionswert von Waren bei der Einfuhr in das Zollgebiet der Union gefällt (Rs. C-500/24 – Massimo Dutti und Rs. C-348/24 – Logista). Die Entscheidungen behandeln zwei sehr ähnliche Fälle, kommen aber zu unterschiedlichen Ergebnissen. Im Mittelpunkt steht die Frage, welcher Verkauf der maßgebliche für die Bestimmung des Transaktionswertes ist.

The following developments have recently taken place abroad: +++ France abolishes limited fiscal representation for non-EU companies +++ Italy grants input VAT deduction on import VAT under certain circumstances, even without ownership of the imported goods +++ Poland sets timetable for mandatory use of e-invoicing system in 2026 +++ Swiss Parliament does not approve planned increase in regular VAT rate on 01.01.2026 +++ Slovakia uses pre-filled tax returns to improve the prevention of tax evasion and grants tax amnesty in 2026

The issue of personal liability for VAT debts repeatedly plays a significant role, particularly in insolvency proceedings. In a recent decision, the Federal Fiscal Court held that insolvent taxable persons are not liable for VAT debts that arise solely from actions taken by the insolvency administrator (XI R 23/22). Any post-insolvency liability of the taxable person is limited to the insolvency estate. In this respect, the decision provides some reassurance for taxable persons. However, the potential liability of the insolvency administrator remains unaffected.