The VAT liability on importation arises from the mere incurrence of a customs debt, also as a result of a breach of customs legislation. However, if it is certain that the goods have entered into circulation in a Member State other than that where the customs debt was incurred, the VAT obligation arises in that…...

The exemption of post-importation intra-Community supply ICS (under customs procedure „42”) cannot be denied when the tax fraud occurs not at the stage of this ICS but only at a further stage of trading in the destination country…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion...

Transport and other additional costs upon importation are exempt from VAT if they are included in the taxable amount of the importation. It is not important whether these transport costs were actually taxed upon importation. Therefore, in case of exemption from VAT for imports of goods of small value or of non-commercial nature, such transport…...

The services provided (subcontracted) for a carrier who provides transport services related to export of goods are not eligible for 0% VAT rate (exemption) like the services provided by the carrier itself…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already...

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...