62022CJ0791_SUM
Case C‑791/22
G.A.
v
Hauptzollamt Braunschweig
(Request for a preliminary ruling from the Finanzgericht Hamburg)
Judgment of the Court (Ninth Chamber) of 18 January 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Importation of goods – Place of importation of goods – Chargeable event and chargeability of the tax – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National legislation referring to EU customs legislation for the determination of that place – Not permissible
(Council Directive 2006/112, Arts 30, first para., 60 and 71(1), second subpara.)
(see paragraphs 24-28, 31, 32, 36, operative part)
See the text of the decision.