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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