A major issue in the recent years with the EUSt (Import VAT) has been the question of whether customs-related procedural violations substantiate an import and thus lead to EUSt (import VAT). In principle, this issue has been clarified since the Eurogate II decision of the ECJ (of 02.06.2016); it is no longer the case. However, many other important questions remain unanswered.
As to intra-Community delivery and export delivery, essential issues are conditions under which the tax exemption is given. Here, it must be noted that the practice in Germany and Austria on the one hand and European Court of Justice case law on the other differ considerably.