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44071

Lns pub 44071
DatePublication 5/15/14
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Opinion of Advocate General Jääskinen delivered on 13 February 2014
  3. Judgment of the Court (First Chamber), 15 May 2014
References
NonPublie No
NomAffaire Case C‑480/12
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-480/12&language=EN
NomUsuel Minister van Financiën v X
Indicateurs 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
OQP Request for a preliminary ruling from the Hoge Raad der Nederlanden
LangueProcedure Language of the case: Dutch
numero 201405C0141