Custom procedure 42: a simplification worth the risk?
On 14 February 2019, the Court of Justice of the EU (CJEU) issued its judgment in the “Vetsch Int. Transporte GmbH” case (no. C-531/17), involving a situation of international VAT fraud. In this news item, we discuss the case and its relevance to importers, customs agents and other parties involved in international trade.