48Thus, in addition to the customs debt, there may also be a requirement to pay VAT where, on the basis of the particular unlawful conduct which gave rise to the customs debt, it can be presumed that the goods entered the economic network of the Union and, consequently, that they may have undergone consumption, that is, the act on which VAT is levied (judgment of 3 March 2021, Hauptzollamt Münster (Place where VAT was incurred), C‑7/20, EU:C:2021:161, paragraph 30 and the case-law cited).
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