Tax & Legal

Categories: All (2 found)

1. 03.06.2025

   ECJ referral: Physical entry of goods into the economic netw ...

   The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling regarding the entry of a sailing boat into the economic network of the Union. One of the questions referred to the ECJ is whether a means of transport enters the economic cycle of the Union if it is not used as such in a Member State but rather a service (here: maintenance and repair work) is carried out at the boat.

   Categories: Supreme Tax Court cases

   Keywords: customs clearance, import VAT
2. 29.04.2015

   Mail order attempt to avoid VAT fails

   The Supreme Tax Court has held that a mail order business purporting to import goods on behalf of its customers was in reality acting on its own account, with the consequence that the sales were subject to VAT as having been made in Germany.

   Categories: Supreme Tax Court cases

   Keywords: mail order, customs clearance