CJEU: VAT on Importation Should Be Paid in The Country of Entry of the Goods to The EU Economic Network

Following the ruling by the Court of Justice of the European Union (“CJEU” Case C-7/20), it is worth recalling several essential concepts applicable to VAT taxation on the importation of goods. In this case, the CJEU was determining whether the EU directive should be interpreted in the sense that VAT on importation “always” arises in the territory in which the goods enter or in that in which a failure to comply with the customs legislation is found, as in the case before the court.

This entry was posted on 20 April 2021 by Gustavo Yanes in Tax.