The event that triggers the obligation to pay customs duties took place in a free zone (incompliance with customs obligations) but at the same time there is no doubt that the goods finally left the EU territory. In such a situation VAT obligations do not arise…. This content is for Full Membership members only. Want...

Goods which are damaged or cease to exist in the course of a transit procedure and therefore cannot be put on the market within the Union cannot be regarded as imported and therefore are not subject to VAT…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion...