Zollamt Linz Wels v Laki DOOEL: ECJ 16 Jun 2011

ECJ Community Customs Code – Regulation implementing the Customs Code – Articles 555(1)(c) and 558(1) – Vehicle which has entered the customs territory under the temporary importation procedure with total relief from import duties – Vehicle used for internal traffic – Unlawful use – Incurring of a customs debt – National authorities competent to levy customs duties.

Citations:

C-351/10, [2011] EUECJ C-351/10

Links:

Bailii

European, Customs and Excise

Updated: 15 September 2022; Ref: scu.441201