26Thus, 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 European Union and, consequently, that they may have undergone consumption, that is, the act on which VAT is levied (judgment of 7 April 2022, Kauno teritorinė muitinė, C‑489/20, EU:C:2022:277, paragraph 48 and the case-law cited).
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