ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Articles 203 and 204 – Regulation (EEC) No 2454/93 – Article 859 – External transit procedure – Incurrence of a customs debt – Removal or not from customs supervision – Failure to perform an obligation – Late submission of the goods at the office of destination – Goods refused by the consignee and returned without having been submitted to the customs office – Goods again placed under the external transit procedure via a fresh declaration – Directive 2006/112/EC – Article 168(e) – Deduction of VAT on import by the carrier)
Judges:
T. von Danwitz (Rapporteur), P
Citations:
C-187/14, [2015] EUECJ C-187/14, ECLI:EU:C:2015:421
Links:
Statutes:
Jurisdiction:
European
Customs and Excise
Updated: 24 July 2022; Ref: scu.549577