Valsts ienemumu dienests v Veloserviss SIA

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of art 220(2)(b) of Council Regulation (EEC) No 2913/92, as amended by Regulation (EC) No 2700/2000. The request had been made in proceedings between the Latvian tax authority and 'Veloserviss' SIA, concerning the charging of import duties and VAT, together with interest for late payment, during a post-clearance examination of a customs declaration.

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