C-791/22G.A. v Hauptzollamt Braunschweig

Domstolens egne nøkkelord

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation.

Tolker