Judgment of the Court (Sixth Chamber) of 12 May 2022.#U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Venezia.#Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties.#Case C-714/20.