(Judgment) Reference for a preliminary ruling – Customs Union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable for the tax – VAT on imports – Union Customs Code – Regulation (EU) no 952/2013 – Article 77, paragraph 3 – Joint and several liability of the indirect customs representative and the importing company – Customs duties
Citations:
C-714/20, [2022] EUECJ C-714/20, ECLI:EU:C:2022:374
Links:
Jurisdiction:
European
Customs and Excise
Updated: 04 June 2022; Ref: scu.678109
