C-368/21R.T. v Hauptzollamt Hamburg

Domstolens egne nøkkelord

Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Regulation (EU) 2015/2446 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.

Tolker