1. Directive 69/73 on inward processing arrangements allowed a Member State to provide that, in the case of release for home use in the Community of goods previously subject to inward processing arrangements, the agricultural levy payable is to bear default interest for the period between temporary importation and definitive importation.
2. The Sixth Directive, Council Directive 77/388, precludes a Member State from requiring default interest to be charged on the VAT payable in the event of declaration for home use in the Community of goods which were earlier subject to inward processing arrangements for the period between temporary importation and definitive importation.
That possibility is excluded by the fourth subparagraph of Article 10(3) of the directive, which applies to inward processing arrangements and provides that the tax is to become chargeable only when the goods cease to be subject to those arrangements and are declared for home use.
Citations:
C-166/94, [1996] EUECJ C-166/94
Links:
Jurisdiction:
European
Agriculture
Updated: 25 July 2022; Ref: scu.161374
