Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 12 May 2014 — DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig
(Case C-228/14)
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: DHL Hub Leipzig GmbH
Defendant: Hauptzollamt Braunschweig
Question referred
– Is import VAT for goods which have been reexported under customs supervision as non-Community goods for which, however, a customs debt is incurred due to a breach of obligation under Article 204 of the Customs Code 1 — in this case: failure to discharge in due time the external Community transit procedure by presentation at the competent customs office before the introduction into the third country — to be considered to be not legally owed within the meaning of Article 236(1) of the Customs Code in conjunction with the provisions of Directive 2006/112/EC, 2 at least where the person used as the debtor is the person on whom the breached obligation was incumbent without him being entitled to dispose of the goods?
____________1 Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, OJ 1992 L 302, p. 1.
2 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ 2006 L 347, p. 1.