In a request for a preliminary ruling from the Düsseldorf Tax Court, the European Court of Justice dealt with the interpretation of Article 3i of Regulation (EU) No. 833/2014 on the import ban on certain goods from Russia listed in Annex XXI. Specifically, the case concerns the seizure by the main customs office of a used vehicle purchased in Russia and then imported into Germany.
In two separate but substantively related appeal proceedings for preliminary legal protection, the Supreme Tax Court held that customs authorities are not permitted to confiscate and to utilize the oil tanker “Eventin” for the time being in light of the European Union (EU) sanctions against Russia. The court sees “reasonable doubts“ as to the legitimacy of the proposed measures. It is not clear whether, despite EU sanctions, the ship and its cargo are allowed to enter and leave EU territory due to an exception applicable for emergencies.
On 8 August 2023, a presidential decree was published, under which the selected provisions of international double tax treaties (DTTs) must be suspended until "the respective foreign states eliminate the violations of legitimate economic and other interests of the Russian Federation."
