A wrong EORI number, and the direct customs representative is held liable for the import VAT
Why the mistake is hard to correct - and what practitioners can do
Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment, thus personally liable for import VAT he cannot deduct. The Munich Fiscal Court says the mistake cannot be corrected, and the case is now before the Federal Fiscal Court. Michael Lux, who acted for the customs representative, explains why, in his view, the decision should not stand - and what practitioners can do in the meantime. We start the article with an editorial brief for a quick read, and then give the author's full analysis for those who want to go deeper into the topic.
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