Judgment of the Court (First Chamber), 15 May 2014

Minister van Financiën v X BV

Request for a preliminary ruling from the Hoge Raad der Nederlanden

Community Customs Code — Scope of Articles 203 and 204(1)(a) of Regulation (EEC) No 2913/92 — External transit procedure — Customs debt incurred through non-fulfilment of an obligation — Belated presentation of the goods at the office of destination — Sixth VAT Directive — Article 10(3) — Link between the incurring of customs debt and the incurring of VAT debt — Concept of taxable transactions

Case C‑480/12

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)