Asunto C-368/21: Petición de decisión prejudicial planteada por el Finanzgericht Hamburg (Alemania) el 14 de junio de 2021 — R.T. / Hauptzollamt Hamburg
Section | Serie C |
20.9.2021 ES Diario Oficial de la Unión Europea C 382/13
1) ¿Deben interpretarse los artículos 30 y 60 de la Directiva 2006/112/CE (1) en el sentido de que el lugar de importación, a los efectos de la normativa del IVA, de un medio de transporte matriculado en un tercer país, introducido en la Unión infringiendo la normativa aduanera, se sitúa en el Estado miembro en el que se cometió la infracción aduanera y en el que el medio de transporte se utilizó por primera vez en la Unión como medio de transporte, o en el Estado miembro en el que está establecida la persona que cometió la infracción aduanera y en el que utiliza el vehículo
2) En caso de que el lugar de importación se sitúe en un Estado miembro distinto de Alemania: ¿Se opone la Directiva 2006/112/CE, en particular sus artículos 30 y 60, a que una disposición de un Estado miembro declare aplicable...
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