dgddedi_hwsECJ072013
ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Article 206 – Incurrence of a customs debt – Theft of goods placed under customs warehousing arrangements – Notion of ‘irretrievable loss of goods as a result of force majeure’- Directive 2006/112/EC – Article 71 – Value added tax – Chargeable event – Chargeability of tax
R. Silva de Lapuerta, P
C-273/12, [2013] EUECJ C-273/12
Bailii
Regulation (EEC) No 2913/92 206, Directive 2006/112/EC 71
European, Customs and Excise
Updated: 01 November 2021; Ref: scu.512337
