57Consequently, in view of the discretion granted to Member States by Article 201 of the VAT Directive, it is indeed open to them to provide, for the purpose of implementing that article, that the persons liable for customs duties will also be liable for import VAT and, in particular, that the indirect customs representative will be jointly and severally liable for the payment of that tax with the person who has issued him or her with a power of representation and whom he or she represents.
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