Ultra-Brag v Hauptzollamt Lorrach: ECJ 25 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Customs union – Community Customs Code – Article 202(3), first and second indents – Customs debt incurred through unlawful introduction of goods – Meaning of ‘debtor’ – Employee of a legal person responsible for the unlawful introduction – Article 212a – Relief from import duty – Fraudulent dealing or obvious negligence – Determination

Citations:

ECLI:EU:C:2017:40, [2017] EUECJ C-679/15

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 29 January 2022; Ref: scu.573741