ojestel_HAECJ22012
ECJ Community Customs Code – Second indent of Article 202(3) – Customs debt incurred through unlawful introduction of goods – Meaning of ‘debtor’ – Participation in unlawful introduction – Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully
J.N. Cunha Rodrigues P
[2011] EUECJ C-454/10, C-454/10
Bailii
Regulation (EEC) No 2913/92
Citing:
Opinion – Oliver Jestel v Hauptzollamt Aachen ECJ 14-Jul-2011
ECJ (Opinion) Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Birth of the customs debt – unlawful introduction of goods into the customs territory of the Union – Article 202 – Definition . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 31 October 2021; Ref: scu.470471
