Customs value and final price – CJEU position: transaction value is determinative
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Date11 Sep 2025
In case C-782/23 (Tauritus), the Court of Justice of the European Union ruled that the customs value of imported goods should be determined primarily using the transaction value method, even...
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VAT exemption and customs obligations – the CJEU on re-imported goods
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Date08 Jul 2025
In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly in cross-border transactions. One such case is the re-importation of...
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Liability of management board members for tax arrears of companies in Poland – key CJEU rulings
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Date05 Jun 2025
The Court of Justice of the European Union (CJEU) has once again addressed the issue of joint and several liability of management board members for tax arrears of companies in...
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