June 19, 2021
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Place of origin of import VAT obligation (temporary admission)

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Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

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News update
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02-02-2025

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News update
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Nobody likes to be penalised - whether you are an importer, a customs broker, or just a driver taking goods across the border. The penalty is a negative consequence for any person who has committed the offence. It is clear when a person deliberately does something illegal to benefit from it. But what about those who do not intend to break the law but do so inadvertently? Do the negative consequences only affect the person who directly committed the offence? This article seeks to answer these and other questions about the penalties for customs offences in the EU.

Dr Ilona Mishchenko

violations, law
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