Judgment of the Court (First Chamber) of 8 October 2020

Allmänna ombudet hos Tullverket v Combinova AB

Request for a preliminary ruling from the Kammarrätten i Göteborg

Reference for a preliminary ruling – Union Customs Code – Article 124(1)(k) – Extinction of the customs debt in the event the goods are not used – Concept of ‘goods that have been used’ – Inward processing procedure – Customs debt incurred through non-compliance with requirements provided for under the inward processing procedure – Bill of discharge not submitted within the prescribed time limit

Case C-476/19


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
13/11/2020 Combinova
Judgment
ECLI:EU:C:2020:802
08/10/2020 Combinova
Application (OJ)
09/08/2019 Combinova
Request for a preliminary ruling
19/06/2019 Combinova
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.09 Import or export procedures


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 19/06/2019

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

08/10/2020


References

Publication in the Official Journal

Information not available

Name of the parties

Combinova

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Kammarrätten i Göteborg - Sweden

Subject-matter

  • Internal market - Principles
  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Jääskinen

Advocate General

Tanchev

Language(s) of the Case

  • Swedish

Language(s) of the Opinion

    Information not available