E-Commerce Agents Potentially Liable for Import VAT and Duties in the Case of Principal Fraud (EU Court of Justice, Case C-454/10) - EC Tax Review View E-Commerce Agents Potentially Liable for Import VAT and Duties in the Case of Principal Fraud (EU Court of Justice, Case C-454/10) by - EC Tax Review E-Commerce Agents Potentially Liable for Import VAT and Duties in the Case of Principal Fraud (EU Court of Justice, Case C-454/10) 21 5 EC Tax Review