ECJ 20/06/2018, C-108/17 - Enteco Baltic
Exempt importation in case of subsequent intra-EU supply
Article 143(1)(d) and Article 143(2) - Exemptions from VAT on importation — Importation followed by an intra-Community supply — Conditions — Evidence of dispatch or transport of the goods to another Member State — Transport under an excise duty suspension arrangement — Transfer to the purchaser of the right to dispose of goods as owner — Tax evasion — No obligation of the competent authority to help the taxable person collect the necessary information to show that the conditions for exemption are satisfied
The VAT exemption on importation immediately followed by an intra-EU supply is subject to communication by the importer of the purchaser’s VAT identification number. It may however happen that following a change of circumstances after the importation, the imported goods are supplied to a taxable person other than the person whose VAT identification number was stated on the import declaration. According to the E.C.J., the VAT exemption still applies provided the conditions for the exemption of the subsequent intracommunity supply are met.
ECJ 25/06/2015, C-187/14 - DSV Road
VAT on import – Person liable for the payment – Right of deduction denied for a transportation company
Community Customs Code — Regulation (EEC) No 2913/92 — Articles 203 and 204 — Regulation (EEC) No 2454/93 — Article 859 — External transit procedure — Incurrence of a customs debt — Removal or not from customs supervision — Failure to perform an obligation — Late submission of the goods at the office of destination — Goods refused by the consignee and returned without having been submitted to the customs office — Goods again placed under the external transit procedure via a fresh declaration — Directive 2006/112/EC — Article 168(e) — Deduction of VAT on import by the carrier
On importation, VAT shall be payable by any person or persons designated or recognized as liable by the Member State of importation [art. 201 of the VAT Directive]. VAT Directive must be interpreted as not precluding national legislation which excludes the deduction of VAT on import which the carrier, who is neither the importer nor the owner of the goods in question and has merely carried out the transport and customs formalities as part of his activity as a transporter of freight subject to VAT, is required to pay.