Interservice doo Koper v Sandor Horvath: ECJ 21 Dec 2016

ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Article 96 – External transit arrangements – Concept of ‘carrier’ – Lack of presentation of goods at Customs office of destination – Liability – Sub-carrier Having delivered the goods to the main carrier on the parking area of ??the customs office of destination and again took over the goods on a subsequent journey

C-547/15, [2016] EUECJ C-547/15

Customs and Excise

Updated: 27 January 2022; Ref: scu.572587