ECJ Community Customs Code – Scope of Articles 203 and 204(1)(a) of Regulation (EEC) No 2913/92 – External transit procedure – Customs debt incurred through non-fulfilment of an obligation – Belated presentation of the goods at the office of destination – Sixth VAT Directive – Article 10(3) – Link between the incurring of customs debt and the incurring of VAT debt – Concept of taxable transactions
Citations:
C-480/12, [2014] EUECJ C-480/12
Links:
Jurisdiction:
European
VAT
Updated: 24 July 2022; Ref: scu.525533