European General Court Issues Advocate General Opinion Clarifying Import VAT for Goods Repaired Within EU

The European General Court (EGC) June 3 issued an Advocate General opinion for Case No. T-383/25, clarifying import VAT for goods repaired, but not sold or used, within the EU. The taxpayer, a Swiss resident, brought a sailing boat into Germany for repairs without customs clearance and subsequently re-exported it without using it as a means of transport within the EU. The German Customs Authority imposed import VAT. Upon request for a preliminary ruling, the Advocate General opined that, absent retroactive authorization by customs authorities, Council Directive 2006/112/EC on the common system of VAT must be interpreted as meaning that: ...