Obbligazione doganale e Iva all'importazione. La responsabilità solidale del rappresentante indiretto

The Court of Justice of the European Union, in its judgment of 12 May 2022 in Case C- 714/20, held that import VAT does not fall within the definition of a customs obligation. In fact, Article 5(18) of the EU Customs Code (EU Reg. No. 952/2013) provides that a cus- toms debt means only the obligation of a person to be liable (only) for the duties resulting from importation. Accordingly, when the customs authority finds that the unlawful introduction of goods into the European territory is attributable jointly and severally to both the importer and the indirect representative, the latter may be ordered – jointly and severally with the importer – to pay the higher duty, but not the higher import VAT, since no joint and several liability exists in respect of that internal tax.