Judgment of the Court (Ninth Chamber) of 8 September 2022 (request for a preliminary ruling from the Finanzgericht Hamburg – Germany) – R.T. v Hauptzollamt Hamburg
(Case C-368/21) 1
(Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation)
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: R.T.
Defendant: Hauptzollamt Hamburg
Operative part of the judgment
Articles 30 and 60 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive (EU) 2018/2057 of 20 December 2018
must be interpreted as meaning that:
for value added tax purposes, the place of importation of a vehicle registered in a third country and imported into the European Union in breach of customs legislation is situated in the Member State in which the person who failed to comply with customs obligations resides and actually uses the vehicle.
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1 OJ C 382, 20.9.2021.