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Court of Justice clarifies use of statistical minimum prices, timing of imports, simplified declarations, and VAT liability under the EU Customs Code and VAT Directive

Today, the Court of Justice has delivered its judgment in Keladis I and II (Joined cases C-072/24 and C-073/24), a request for a preliminary ruling from the Thessaloniki Administrative …

The post Court of Justice clarifies use of statistical minimum prices, timing of imports, simplified declarations, and VAT liability under the EU Customs Code and VAT Directive appeared first on EU Law Live.

⚠️ 风险分析

摘要:欧盟法院澄清海关估价、进口时点、简化申报及增值税责任,影响对欧贸易合规。

影响:欧盟海关与增值税规则的司法澄清,可能增加中国企业对欧出口的合规复杂性和潜在税务风险。

建议:建议对欧出口企业审查海关申报与增值税处理流程,确保符合最新司法解释。

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