|
3.5.2021 |
EN |
Official Journal of the European Union |
C 163/9 |
Judgment of the Court (Sixth Chamber) of 3 March 2021 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — VS v Hauptzollamt Münster
(Case C-7/20) (1)
(Reference for a preliminary ruling - Customs union - Union Customs Code - Regulation (EU) No 952/2013 - Article 87(4) - Place where the customs debt is incurred - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1) - Articles 70 and 71 - Chargeable event and place where the import VAT becomes chargeable - Place where the tax debt is incurred - Finding of a failure to comply with an obligation imposed by EU customs legislation - Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made)
(2021/C 163/11)
Language of the case: German
Referring court
Finanzgericht Düsseldorf
Parties to the main proceedings
Applicant: VS
Defendant: Hauptzollamt Münster
Operative part of the judgment
The second subparagraph of Article 71(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that import VAT on goods subject to customs duties arises in the Member State in which it is established that an obligation imposed by EU customs legislation has not been complied with, where the goods in question, even if they have been physically introduced into the customs territory of the Union in another Member State, entered the economic network of the Union in the Member State where that finding was made.