Judgment_paragraph 62 · U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia (C-714/20)

62In those circumstances it is for Member States, for the purpose of implementing Article 201 of the VAT Directive, to designate or recognise the person or persons liable for payment of import VAT using national provisions that are sufficiently clear and precise, in accordance with the principle of legal certainty.