Case C-714/20: Judgment of the Court (Sixth Chamber) of 12 May 2022 (request for a preliminary ruling from the Commissione tributaria provinciale di Venezia — Italy) — U.I. Srl v Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Venezia (Reference for a preliminary ruling — Customs Union — Value added tax (VAT) — Directive 2006/112/EC — Article 201 — Persons liable for payment of 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)