German bonded warehouse formalities

The ECJ Advocate General (Case C‑28/11, Opinion of AG Jääskinen) has recently given his opinion on a case where a German company operating a bonded warehouse failed to meet the three-month time limit required to waive the VAT and excise duties.

26 February, 2016


 

The ECJ Advocate General (Case C‑28/11, Opinion of AG Jääskinen) has recently given his opinion on a case where a German company operating a bonded warehouse failed to meet the three-month time limit required to waive the VAT and excise duties. The goods were not recorded on time.

The AG gave an opinion in favour of Eurogate because not recording the entrance of the goods on time (and hence missing the time limit) was only a formality and the goods did not physically move from the bonded warehouse.

 


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