Judgment_paragraph 41 · Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main (C-26/18)

41According to settled case-law of the Court, import VAT and customs duties display comparable essential features since they arise from the fact of importation of goods into the European Union and the subsequent distribution of those goods through the economic channels of the Member States. This parallel nature is, moreover, confirmed by the fact that the second subparagraph of Article 71(1) of the VAT Directive authorises Member States to link the chargeable event and the date on which the VAT on importation becomes chargeable with those laid down for customs duties (judgments of 28 February 1984, Einberger, 294/82, EU:C:1984:81, paragraph 18, and of 11 July 2013, Harry Winston, C‑273/12, EU:C:2013:466, paragraph 41).