Judgment of the Court (Sixth Section) of 12 May 2022.#U.I. Srl against Customs and Monopolies Agency – Venice Customs Office.#Referral for a preliminary ruling – Customs Union – Value Added Tax (VAT) – Directive 2006/112/EC – Article 201 – Tax debtors – VAT on imports – Union Customs Code – Regulation (EU) no. 952/2013 – Article 77, paragraph 3 – Joint and several liability of the customs representative indirect and of the importing company - Customs duties.#Case C-714/20.

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Official record CELEX 62020CJ0714 from European Union at Court of Justice of the European Union. Dated 12 May 2022. Status: decided.

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• Sentenza della Corte (Sesta Sezione) del 12 maggio 2022.#U.I. Srl contro Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia.#Rinvio pregiudiziale – Unione doganale – Imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Articolo 201 – Debitori dell’imposta – IVA all’importazione – Codice doganale dell’Unione – Regolamento (UE) n. 952/2013 – Articolo 77, paragrafo 3 – Responsabilità solidale del rappresentante doganale indiretto e della società importatrice – Dazi doganali.#Causa C-714/20.

  judgment · IT · 12 May 2022

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