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Law on import VAT

A labyrinth – it helps if you know your way out.

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.

Contact person

Dr. Ulrich Schrömbges

Jöran Gesinn

Also of interest

Energy tax law

Industrial property rights

Commercial and contract law

Transport law

+49 40 60 09 89 – 0

info@schroembges.net

 Am Marienhof 18,
D-22880 Wedel

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  • Partnership
  • Team
    • Jöran Gesinn
    • Karl Hannl
    • Dr. Ulrich Schrömbges
    • Dr. Thomas Volkmann-Schluck
  • Fields of work
    • Commercial and contract law
    • Customs and fiscal offences law
    • Customs law
    • Energy tax law
    • Foreign Trade Law
    • Industrial property rights
    • Law on import VAT
    • Litigation
    • Transport law
  • References
  • Career
  • Contact