Unionsrechtliche Grenzen der Anwendung des Zollrechts auf die Einfuhrumsatzsteuer — Zugleich eine Anmerkung zum EuGH, Urt. v. 18.1.2024 – C-791/22 – Hauptzollamt Braunschweig (Ort des Entstehens der Mehrwertsteuer – III). (German)

Item request has been placed! ×
Item request cannot be made. ×
loading   Processing Request
Read More Add to Saved list
  • Additional Information
    • Alternate Title:
      Union law limits on the application of customs law on import sales tax. (English)
    • Subject Terms:
      GERMANY
    • Abstract:
      The article focuses on the relationship between import value-added tax (EUSt) and Union customs law, specifically examining a customs regulation that simulates the occurrence of customs debt and determines the local jurisdiction for its assessment. It discusses the relevant provisions of customs, sales, and value-added tax law in Germany and reviews previous attempts by German jurisprudence to seek clarification from the European Court of Justice (ECJ).