Court of Justice of the European Union · Judgment

C-714/20U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia

Decided: 2022-05-12
ECLI: ECLI:EU:C:2022:374
CELEX: 62020CJ0714
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

Verifiable trust signals

Six fixed blocks, one source per line
No sentence written by a language model
Engine version and read date on every answer
No customer data, no documents, no advice
Model card and audit published under the EU AI Act

Model card Audit