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Case C-714/20: Judgment of the Court (Sixth Chamber) of 12 May 2022 (request for a preliminary ruling from the Commissione tributaria provinciale di Venezia — Italy) — U.I. Srl v Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Venezia (Reference for a preliminary ruling — Customs Union — Value added tax (VAT) — Directive 2006/112/EC — Article 201 — Persons liable for payment of VAT — Import VAT — Union Customs Code — Regulation (EU) No 952/2013 — Article 77(3) — Joint and several liability of the indirect customs representative and the importing company — Customs duties)
ECLI:EU:UNKNOWN:62020CA0714
62020CA0714
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27.6.2022
Official Journal of the European Union
C 244/9
(Case C-714/20) (1)
(Reference for a preliminary ruling - Customs Union - Value added tax (VAT) - Directive 2006/112/EC - Article 201 - Persons liable for payment of VAT - Import VAT - Union Customs Code - Regulation (EU) No 952/2013 - Article 77(3) - Joint and several liability of the indirect customs representative and the importing company - Customs duties)
(2022/C 244/11)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: U.I. Srl
Defendant: Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Venezia
Operative part of the judgment
1.Article 77(3) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code must be interpreted as meaning that, according to only that provision, an indirect customs representative is liable solely for the customs duties payable in respect of goods which he or she has declared for customs purposes, but not also for the import value added tax in respect of the same goods;
2.Article 201 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that an indirect customs representative cannot be held jointly and severally liable with the importer for the payment of import value added tax where there are no national provisions explicitly and unequivocally designating or acknowledging that indirect customs representative as being liable for that tax.
(1) Date lodged: 24/12/2020.