27However, such a presumption may be rebutted if it is established that, despite failures to comply with customs legislation which result in the incurrence of a customs debt on importation in the Member State where those failures occurred, goods have been introduced into the economic network of the European Union via the territory of another Member State, where they were intended for consumption. In that case, the chargeable event for VAT on importation occurs in that other Member State (judgment of 3 March 2021, Hauptzollamt Münster (Place where VAT is incurred), C‑7/20, EU:C:2021:161, paragraph 31 and the case-law cited).
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