Judgment_paragraph 55 · U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia (C-714/20)

55According to the wording of Article 201 of the VAT Directive, whereby import VAT ‘shall be payable by any person or persons designated or recognised as liable by the Member State of importation’, that article leaves discretion to the Member States to designate the persons liable for payment of that tax. That is confirmed by recital 43 of that directive, which states that the Member States should be entirely free to designate the person liable for payment of VAT on importation.