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EU VAT ruling on goods held under customs suspension – Slovak Republic


EU VAT ruling on goods held under customs suspension – Slovak Republic

The European Court of Justice has ruled on Slovak case concerning the VAT import liability of goods brought into EU under customs suspension.

The Court upheld the basic provision of the EU VAT Directive that goods brought into the European Union for the first time are liable to the import of the member state concerned.  However, countries may make provision for the suspension of VAT if the goods are held within approved VAT warehouses.

The ECJ ruled on this case that the goods may leave the warehouse, but were not put into free circulation.  They were therefore not liable to import VAT until the goods had eventually left the confines of the warehouse.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.