ECJ (Value Added Tax (Vat) – External Transit Procedure : Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – External transit procedure – Goods transported through a free port located in a Member State – Legislation of that Member State excluding free ports from its national fiscal territory – Removal from customs supervision – Incurrence of a customs debt and chargeability of VAT
Citations:
ECLI:EU:C:2017:417, [2017] EUECJ C-571/15
Links:
Jurisdiction:
European
VAT
Updated: 27 March 2022; Ref: scu.588309