VAT Treatment of Goods under Customs Control in Germany

Under EU law, there are various links between customs law and VAT law with regard to the liability to pay VAT on the importation of goods and on supplies of goods under customs control. In this article, the author discusses in particular the latter, optional links from the perspective of Germany and concludes that, as regards the VAT treatment of inward and outward processing, the VAT Directive has lost its consistency.