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Case C-791/22, Hauptzollamt Braunschweig (Place where VAT is incurred — III): Judgment of the Court (Ninth Chamber) of 18 January 2024 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — G.A. v Hauptzollamt Braunschweig (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)
ECLI:EU:UNKNOWN:62022CA0791
62022CA0791
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Official Journal of the European Union
C/2024/1664
(Case C-791/22, (1) Hauptzollamt Braunschweig (Place where VAT is incurred — III))
(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)
(C/2024/1664)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: G.A.
Defendant: Hauptzollamt Braunschweig
Operative part of the judgment
The first paragraph of Article 30, Article 60 and 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 precluding national legislation under which Article 215(4) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, applies mutatis mutandis to import value added tax (VAT) as regards the determination of the place where that import VAT is incurred.
OJ C 155, 2.5.2023.
ELI: http://data.europa.eu/eli/C/2024/1664/oj
ISSN 1977-091X (electronic edition)
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Language of the case: German.