Kauno Teritorina- Muitina- (EU Customs Code – Smuggled Merchandise Seized): ECJ 6 Oct 2021

Opinion – Reference for a preliminary ruling – EU Customs Code – Smuggled merchandise seized and subsequently confiscated after entry into the EU customs territory – Extinguishment of a customs debt – Consequences for the levying of excise duty and VAT

Citations:

C-489/20, [2021] EUECJ C-489/20_O

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 06 May 2022; Ref: scu.676306