Judgment of the Court (Second Chamber), 11 July 2013

Directeur général des douanes et droits indirects and Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL

Request for a preliminary ruling from the Cour de cassation (France)

Community Customs Code — Regulation (EEC) No 2913/92 — Article 206 — Incurrence of a customs debt — Theft of goods placed under customs warehousing arrangements — Notion of ‘irretrievable loss of goods as a result of force majeure’– Directive 2006/112/EC — Article 71 — Value added tax — Chargeable event — Chargeability of tax

Case C‑273/12

Reports of Cases

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