Tax & Legal

Kategorien: Alle (5 gefunden)

1. 22. Januar 2024

   ECJ: No corresponding application of Article 215 (4) Customs ...

   Following a request for a preliminary ruling by the Hamburg Tax Court, the ECJ held that Article 215 (4) Customs Code, dealing with the determination of the place of origin of import VAT is not automatically applicable if goods were brought into the customs territory of the EU in breach of customs rules and if they are subsequently transported to another Member State.

   Kategorien: European Court of Justice

   Schlagwörter: import VAT, customs duty
2. 15. September 2023

   ECJ: VAT on carriage of goods intended for import and withho ...

   In a Romanian case, the ECJ decided that a contract providing for the processing of the application for VAT refunds from the tax authorities of several Member States is to be a "supply of services" within the meaning of Article 57 TFEU. Furthermore, the ECJ stated that the tax exemption for transport services in connection with importation cannot be denied from the outset if other qualifying documents are presented to support the importation. The levy of withholding tax on handling fees paid to a foreign service provider was also dealt with by the ECJ.

   Kategorien: European Court of Justice

   Schlagwörter: handling fee, import VAT, incomplete doc ...
3. 09. September 2022

   ECJ: Place of import of transport vehicle and payment of imp ...

   Following up on a preliminary request from the Hamburg Tax Court the European Court of Justice (ECJ) had to decide on the place of importation for VAT purposes of a transportation vehicle purchased in Georgia which was brought into the EU in breach of customs legislation. The ECJ held the place of importation to be Germany, that is where the owner of the car resides and where the car is ultimately in use.

   Kategorien: European Court of Justice

   Schlagwörter: place of taxation, motor vehicle, import ...
4. 02. Juli 2021

   Ministry of Finance: Abolition of the small consignment exem ...

   On 30 June 2021, the Federal Ministry of Finance published information on its homepage regarding the abolition of the small consignment exemption limit.

   Kategorien: Official Pronouncements

   Schlagwörter: import VAT, customs duty, third country ...
5. 13. Januar 2016

   No automatic charge to import VAT for customs irregularity?

   An ECJ advocate general has suggested that the customs duty due following an administrative offence should not be compounded with a charge to import VAT if, in the circumstances, release of the goods into free circulation within the EU can be excluded.

   Kategorien: From Europe

   Schlagwörter: import VAT, irregularities