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Valentina R., lawyer
EN
(Case C-791/22, Hauptzollamt Braunschweig)
(2023/C 155/32)
Language of the case: German
Applicant: G.A.
Defendant: Hauptzollamt Braunschweig
Is Directive 2006/112/EC (1) and, in particular, Articles 30 and 60 thereof, infringed where Article 215(4) of Regulation (EEC) No 2913/92 (2) is declared under a national provision to be applicable mutatis mutandis to import VAT?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).