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101 records in EU in 2022

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Record· CJCELEX 62021CJ0295_SUMdecided

Judgment of the Court (Eighth Chamber) of 20 October 2022.#Allianz Benelux SA v État belge, SPF Finances.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Article 4(1) – Exemption in favour of a parent company of the dividends paid by its subsidiary – Carrying over definitively taxed income surpluses to subsequent tax years – Absorption of a company with definitively taxed income surpluses by another company – National legislation limiting the transfer of those surpluses to the absorbing company.#Case C-295/21.

European Union · Court of Justice of the European Union · 20 October 2022

Record· CJCELEX 62020CJ0585_SUMdecided

Judgment of the Court (Third Chamber) of 20 October 2022.#BFF Finance Iberia S.A.U v Gerencia Regional de Salud de la Junta de Castilla y León.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Recovery from a public authority of debts assigned by undertakings to a collection agency – Compensation for recovery costs incurred by the creditor in the event of late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Transactions between undertakings and public authorities – Article 4 – Procedure for ascertaining the conformity of goods or services – Payment period – Article 2(8) – Definition of ‘amount due’ – Inclusion of value added tax for the purpose of calculating default interest.#Case C-585/20.

European Union · Court of Justice of the European Union · 20 October 2022

Record· CJCELEX 62021CJ0295decided

Judgment of the Court (Eighth Chamber) of 20 October 2022.#Allianz Benelux SA v État belge, SPF Finances.#Request for a preliminary ruling from the Cour d'appel de Bruxelles.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Article 4(1) – Exemption in favour of a parent company of the dividends paid by its subsidiary – Carrying over definitively taxed income surpluses to subsequent tax years – Absorption of a company with definitively taxed income surpluses by another company – National legislation limiting the transfer of those surpluses to the absorbing company.#Case C-295/21.

European Union · Court of Justice of the European Union · 20 October 2022

Record· CJCELEX 62020CJ0585decided

Judgment of the Court (Third Chamber) of 20 October 2022.#BFF Finance Iberia S.A.U v Gerencia Regional de Salud de la Junta de Castilla y León.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo Valladolid.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Recovery from a public authority of debts assigned by undertakings to a collection agency – Compensation for recovery costs incurred by the creditor in the event of late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Transactions between undertakings and public authorities – Article 4 – Procedure for ascertaining the conformity of goods or services – Payment period – Article 2(8) – Definition of ‘amount due’ – Inclusion of value added tax for the purpose of calculating default interest.#Case C-585/20.

European Union · Court of Justice of the European Union · 20 October 2022

Record· COCELEX 62021CO0777_INFdecided

Order of the Court (Eighth Chamber) of 19 October 2022.#VB v Comune di Portici.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Road traffic – Registration and taxation of motor vehicles – Vehicle registered in a Member State – Driver residing in the Member State where the vehicle is registered and in another Member State – Legislation of a Member State prohibiting persons who have resided in that Member State for more than 60 days from driving in that Member State a vehicle registered in another country.#Case C-777/21.

European Union · Court of Justice of the European Union · 19 October 2022

Record· COCELEX 62021CO0777decided

Order of the Court (Eighth Chamber) of 19 October 2022.#VB v Comune di Portici.#Request for a preliminary ruling from the Tribunale di Napoli.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Road traffic – Registration and taxation of motor vehicles – Vehicle registered in a Member State – Driver residing in the Member State where the vehicle is registered and in another Member State – Legislation of a Member State prohibiting persons who have resided in that Member State for more than 60 days from driving in that Member State a vehicle registered in another country.#Case C-777/21.

European Union · Court of Justice of the European Union · 19 October 2022

Record· CJCELEX 62021CJ0431_SUMdecided

Judgment of the Court (Ninth Chamber) of 13 October 2022.#X GmbH & Co. KG v Finanzamt Bremen.#Reference for a preliminary ruling – Freedom of establishment and freedom to provide services – Corporation tax – Determination of the taxable income of companies – Transactions featuring foreign elements – Obligation to provide fiscal documentation of business relations between parties with a relationship of interdependence – Estimate of the taxable income and surcharge by way of a penalty.#Case C-431/21.

European Union · Court of Justice of the European Union · 13 October 2022

Record· CJCELEX 62021CJ0397_SUMdecided

Judgment of the Court (Seventh Chamber) of 13 October 2022.#HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer the VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination.#Case C-397/21.

European Union · Court of Justice of the European Union · 13 October 2022

Record· CJCELEX 62021CJ0001_SUMdecided

Judgment of the Court (Seventh Chamber) of 13 October 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits – Default interest – Proportionality.#Case C-1/21.

European Union · Court of Justice of the European Union · 13 October 2022

Record· CJCELEX 62021CJ0397decided

Judgment of the Court (Seventh Chamber) of 13 October 2022.#HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer the VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination.#Case C-397/21.

European Union · Court of Justice of the European Union · 13 October 2022

Record· CJCELEX 62021CJ0001decided

Judgment of the Court (Seventh Chamber) of 13 October 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits – Default interest – Proportionality.#Case C-1/21.

European Union · Court of Justice of the European Union · 13 October 2022

Record· CJCELEX 62021CJ0431decided

Judgment of the Court (Ninth Chamber) of 13 October 2022.#X GmbH & Co. KG v Finanzamt Bremen.#Request for a preliminary ruling from the Finanzgericht Bremen.#Reference for a preliminary ruling – Freedom of establishment and freedom to provide services – Corporation tax – Determination of the taxable income of companies – Transactions featuring foreign elements – Obligation to provide fiscal documentation of business relations between parties with a relationship of interdependence – Estimate of the taxable income and surcharge by way of a penalty.#Case C-431/21.

European Union · Court of Justice of the European Union · 13 October 2022

Record· CJCELEX 62021CJ0433_SUMdecided

Judgment of the Court (Eighth Chamber) of 6 October 2022.#Agenzia delle Entrate v Contship Italia SpA.#References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets.#Joined Cases C-433/21 and C-434/21.

European Union · Court of Justice of the European Union · 6 October 2022

Record· CJCELEX 62021CJ0250_SUMdecided

Judgment of the Court (Fourth Chamber) of 6 October 2022.#Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Supply of services for consideration – Exemptions – Article 135(1)(b) – Granting of credit – Sub-participation agreement.#Case C-250/21.

European Union · Court of Justice of the European Union · 6 October 2022

Record· CJCELEX 62021CJ0293_SUMdecided

Judgment of the Court (Tenth Chamber) of 6 October 2022.#UAB 'Vittamed technologijos' v Valstybinė mokesčių inspekcija.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers.#Case C-293/21.

European Union · Court of Justice of the European Union · 6 October 2022

Record· CJCELEX 62021CJ0250decided

Judgment of the Court (Fourth Chamber) of 6 October 2022.#Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Supply of services for consideration – Exemptions – Article 135(1)(b) – Granting of credit – Sub-participation agreement.#Case C-250/21.

European Union · Court of Justice of the European Union · 6 October 2022

Record· CJCELEX 62021CJ0433decided

Judgment of the Court (Eighth Chamber) of 6 October 2022.#Agenzia delle Entrate v Contship Italia SpA.#Requests for a preliminary ruling from the Corte suprema di cassazione.#References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets.#Joined Cases C-433/21 and C-434/21.

European Union · Court of Justice of the European Union · 6 October 2022

Record· CJCELEX 62021CJ0293decided

Judgment of the Court (Tenth Chamber) of 6 October 2022.#UAB 'Vittamed technologijos' v Valstybinė mokesčių inspekcija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers.#Case C-293/21.

European Union · Court of Justice of the European Union · 6 October 2022

Record· CJCELEX 62021CJ0235_SUMdecided

Judgment of the Court (Seventh Chamber) of 29 September 2022.#Raiffeisen Leasing v Republika Slovenija.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Sale-and-lease back agreement – Persons liable for payment of VAT – Possibility of treating a written contractual agreement as an invoice.#Case C-235/21.

European Union · Court of Justice of the European Union · 29 September 2022

Report· CCCELEX 62020CC0649decided

Opinion of Advocate General Pikamäe delivered on 29 September 2022.#Kingdom of Spain and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Condition relating to selectivity – Obligation to state reasons – Principle of the protection of legitimate expectations – Principle of legal certainty – Recovery of the aid.#Joined Cases C-649/20 P, C-658/20 P and C-662/20 P.

European Union · Court of Justice of the European Union · 29 September 2022

Record· CJCELEX 62021CJ0235decided

Judgment of the Court (Seventh Chamber) of 29 September 2022.#Raiffeisen Leasing v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Sale-and-lease back agreement – Persons liable for payment of VAT – Possibility of treating a written contractual agreement as an invoice.#Case C-235/21.

European Union · Court of Justice of the European Union · 29 September 2022

Record· QUESTION_WRITTEN_PRIORITYP-9-2022-003148open

Taxation sur l’énergie

European Union · European Parliament · 22 September 2022

Record· CJCELEX 62021CJ0330_SUMdecided

Judgment of the Court (Eighth Chamber) of 22 September 2022.#The Escape Center BVBA v Belgische Staat.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching.#Case C-330/21.

European Union · Court of Justice of the European Union · 22 September 2022

Record· CJCELEX 62020CJ0538_RESdecided

Judgment of the Court (Fourth Chamber) of 22 September 2022.#Finanzamt B v W AG.#Reference for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Deduction of final losses incurred by a non-resident permanent establishment – State which has waived its power to impose taxes under a double taxation convention – Comparability of situations.#Case C-538/20.

European Union · Court of Justice of the European Union · 22 September 2022

Record· CJCELEX 62020CJ0538decided

Judgment of the Court (Fourth Chamber) of 22 September 2022.#Finanzamt B v W AG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Deduction of final losses incurred by a non-resident permanent establishment – State which has waived its power to impose taxes under a double taxation convention – Comparability of situations.#Case C-538/20.

European Union · Court of Justice of the European Union · 22 September 2022

Record· CJCELEX 62021CJ0330decided

Judgment of the Court (Eighth Chamber) of 22 September 2022.#The Escape Center BVBA v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching.#Case C-330/21.

European Union · Court of Justice of the European Union · 22 September 2022

Record· CJCELEX 62020CJ0705_SUMdecided

Judgment of the Court (Second Chamber) of 15 September 2022.#Fossil (Gibraltar) Limited v Commissioner of Income Tax.#Reference for a preliminary ruling – State aid – Aid schemes implemented by the Government of Gibraltar concerning corporate income tax – Decision (EU) 2019/700 – Non-taxation of passive interest and royalty income – Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market – Recovery obligation – Scope – Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue – Set-off of the tax paid abroad in order to prevent double taxation.#Case C-705/20.

European Union · Court of Justice of the European Union · 15 September 2022

Record· CJCELEX 62021CJ0227_RESdecided

Judgment of the Court (Fourth Chamber) of 15 September 2022.#UAB 'HA.EN.' v Valstybinė mokesčių inspekcija.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions.#Case C-227/21.

European Union · Court of Justice of the European Union · 15 September 2022

Record· CJCELEX 62020CJ0705decided

Judgment of the Court (Second Chamber) of 15 September 2022.#Fossil (Gibraltar) Limited v Commissioner of Income Tax.#Request for a preliminary ruling from the Income Tax Tribunal of Gibraltar (Royaume-Uni).#Reference for a preliminary ruling – State aid – Aid schemes implemented by the Government of Gibraltar concerning corporate income tax – Decision (EU) 2019/700 – Non-taxation of passive interest and royalty income – Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market – Recovery obligation – Scope – Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue – Set-off of the tax paid abroad in order to prevent double taxation.#Case C-705/20.

European Union · Court of Justice of the European Union · 15 September 2022

Report· CCCELEX 62020CC0695decided

Opinion of Advocate General Rantos delivered on 15 September 2022.#Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.

European Union · Court of Justice of the European Union · 15 September 2022

Report· CCCELEX 62021CC0292decided

Opinion of Advocate General Emiliou delivered on 15 September 2022.#Administración General del Estado and Others v Asociación para la Defensa de los Intereses Comunes de las Autoescuelas (AUDICA) and Ministerio Fiscal.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2006/123/EC – Services in the internal market – Article 2(2)(d) – Substantive scope – Service in the field of transport – Provision of road safety awareness and re-education courses for the recovery of driving licence points – Concession to operate a public service – Article 15 – Requirements – Division of the relevant territory into five lots – Quantitative and territorial limit on access to the activity concerned – Overriding reasons in the public interest – Whether justified – Road safety – Proportionality – Service of general economic interest.#Case C-292/21.

European Union · Court of Justice of the European Union · 15 September 2022

Record· CJCELEX 62021CJ0227decided

Judgment of the Court (Fourth Chamber) of 15 September 2022.#UAB 'HA.EN.' v Valstybinė mokesčių inspekcija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions.#Case C-227/21.

European Union · Court of Justice of the European Union · 15 September 2022

Record· CJCELEX 62021CJ0368_SUMdecided

Judgment of the Court (Ninth Chamber) of 8 September 2022.#R.T. v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Regulation (EU) 2015/2446 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.#Case C-368/21.

European Union · Court of Justice of the European Union · 8 September 2022

Record· CJCELEX 62021CJ0098_SUMdecided

Judgment of the Court (Seventh Chamber) of 8 September 2022.#Finanzamt R v W-GmbH.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt.#Case C-98/21.

European Union · Court of Justice of the European Union · 8 September 2022

Record· CJCELEX 62021CJ0098decided

Judgment of the Court (Seventh Chamber) of 8 September 2022.#Finanzamt R v W-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt.#Case C-98/21.

European Union · Court of Justice of the European Union · 8 September 2022

Report· CCCELEX 62020CC0707decided

Opinion of Advocate General Rantos delivered on 8 September 2022.#Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State – Consideration equal to the market value of the assets transferred – Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat.#Case C-707/20.

European Union · Court of Justice of the European Union · 8 September 2022

Record· CJCELEX 62021CJ0368decided

Judgment of the Court (Ninth Chamber) of 8 September 2022.#R.T. v Hauptzollamt Hamburg.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Regulation (EU) 2015/2446 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.#Case C-368/21.

European Union · Court of Justice of the European Union · 8 September 2022

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