Source: BTW Bulletin, 2012/101
Author(s): Erik Mennes and Arjan Wolkers

Original title: Douanerecht versus btw; strict versus soepel?

The Court of Justice of the European Union recently ruled that a customs debt arises if administrative obligations are not met. This is also the case if the goods were re-exported; a fact from which can be concluded that they were not released into free circulation. In their article, the authors address this issue, which can have far-reaching practical consequences. They identify differences between the levying of VAT and customs duties and provide an explanation for this divergent treatment.