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Milan Božičevič Ježovnik. Reference for a preliminary ruling. Liability of the importer/declarant. Vrhovno sodišče Republike Slovenije

Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije in the case Milan Božičevič Ježovnik.

Is the importer (declarant), who at the time of the import requests exemption from payment of VAT (import in accordance with procedure 42), inasmuch as the goods are intended to be supplied in another Member State, liable for payment of the VAT (when it is subsequently found that the conditions necessary for exemption have not been satisfied) in the same way that he is liable for payment of the customs debt? 
If the answer is in the negative, is the liability of the importer (declarant) equal to that of the taxable person who makes the intra-Community supply of exempt goods, for the purposes of Article 138(1) of the VAT Directive? 
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