ASB Czech Republic, s.r.o.

V Celnici 1031/4, 110 00 Praha 1

Czech Republic

IČ: 27215849

Registered in the Commercial Register maintained by the Municipal Court in Prague under file C 105100 .

Sales/Marketing contact:

Dan Ledvinka Commercial Director +420 222 500 648 dledvinka@asbgroup.eu

Expiry of the customs debt vs VAT and excise duty

Judgment of the Court of Justice of the European Union of 7 April 2022 (sign. C-489/20) declares that expiry of the customs debt due to detention of the goods doesn’t mean simultaneously expiry of the obligation to pay excise duty and import VAT.