25Where the imported goods are subject to customs duties, the second paragraph of Article 71(1) of Directive 2006/112 authorises Member States to link the chargeable event and the date on which the VAT on importation becomes chargeable with those laid down for customs duties. Import VAT and customs duties display comparable essential features since they arise from the fact of importation of goods into the European Union and the subsequent distribution of those goods through the economic channels of the Member States (see, to that effect, judgment of 7 April 2022, Kauno teritorinė muitinė, C‑489/20, EU:C:2022:277, paragraph 47 and the case-law cited).
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