25Second, the referring court is uncertain as to the effect of the extinguishment of the customs debt on the obligation to pay excise duty and import VAT. The referring court observes in that regard that, although the Court’s case-law, including the judgment of 29 April 2010, Dansk Transport og Logistik (C‑230/08, EU:C:2010:231), seems to presuppose that the extinguishment of the customs debt, on the one hand, and the extinguishment of other tax obligations such as those to pay excise duty and import VAT, on the other, ‘occur in parallel’, neither Directive 2008/118 nor the VAT Directive contains provisions providing for the extinguishment of those obligations in situations where goods are unlawfully introduced and subsequently seized and confiscated.
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