Judgment of the Court (First Chamber) of 2 June 2016

Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig

References for a preliminary ruling from the Finanzgericht Hamburg

References for a preliminary ruling — Value added tax — Customs warehousing — External transit procedure — Incurrence of a customs debt as a result of non-fulfilment of an obligation — Chargeability of value added tax

Joined Cases C-226/14 and C-228/14


For joined cases, a document which relates to a single case is, as a general rule, posted only under that case, whereas a document which relates to several cases is posted only under the first case concerned.
Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
22/07/2016 Eurogate Distribution
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Judgment
ECLI:EU:C:2016:405		 02/06/2016 Eurogate Distribution
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2016:405		 02/06/2016 Eurogate Distribution
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Order
ECLI:EU:C:2015:738		 01/10/2015 Eurogate Distribution
Taxation
- Value added tax
  • Taxation
  • - Value added tax
Available in :
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
22/08/2014 Eurogate Distribution
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Opinion
ECLI:EU:C:2016:1		 12/01/2016 Eurogate Distribution
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.02 Scope
          4.10.02.01.02.03 Taxable transactions
            4.10.02.01.02.03.04 Importation of goods
-
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
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.09 Obligations of taxable persons and certain non-taxable persons
          4.10.02.01.09.01 Obligation to pay


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

Information not available

Date of the Opinion

  • 12/01/2016

Date of the hearing

Information not available

Date of delivery

02/06/2016


References

Publication in the Official Journal

Judgment: OJ C 287 from 08.08.2016, p.2

Application: OJ C 303 from 08.09.2014, p.6

Name of the parties

Eurogate Distribution

Notes on Academic Writings

  1. Rehberg, Eva ; Boulanger, Fabienne: Vorliegen einer Einfuhr im mehrwertsteuerrechtlichen Sinn?, EU-Umsatz-Steuerberater 2016 p.62-65 (DE)
  2. Montag, Claudia: Zur Vorsteuerabzugsberechtigung und Entstehung der Einfuhrumsatzsteuer aufgrund von zollrechtlichen Pflichtverletzungen von Logistikdienstleistern, Mehrwertsteuerrecht 2016 p.902-905 (DE)
  3. Carrasco González, Francisco M.: Impuesto sobre el valor añadido – Sentencia del TJUE (Sala Primera) de 2 de junio de 2016, Eurogate y DHL, [Asuntos acumulados] C-226/14 y C-228/14, EU:C:2016:405, Revista española de Derecho Financiero 2016 nº 172 p.292-293 (ES)
  4. Scheller, Peter: Kein Mehrwertsteueranspruch im Falle einer Wiederausfuhr von zum Zeitpunkt ihrer Wiederausfuhr einem Zollverfahren unterliegender Nichtgemeinschaftsware - Zolllagerverfahren - externes Versandverfahren - Entstehung einer Zollschuld im Anschluss an die Nichterfüllung einer Pflicht, Umsatzsteuer-Rundschau 2016 p.564-567 (DE)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Finanzgericht Hamburg - Germany

Subject-matter

  • Taxation
  • - Value added tax

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
  • Reference for a preliminary ruling : case not proceeding to judgment

Formation of the Court

Première chambre (Cour)

Judge-Rapporteur

Borg Barthet

Advocate General

Campos Sánchez-Bordona

Language(s) of the Case

  • German

Language(s) of the Opinion

  • Spanish