Judgment of the Court (Fifth Chamber) of 11 July 2002.

Liberexim BV v Staatssecretaris van Financiën.

Reference for a preliminary ruling: Hoge Raad - Netherlands.

Sixth VAT Directive - Importation by removal of goods from customs arrangements - Transport by road under the TIR arrangements or the external Community transit arrangements - Changing of tractor - Unloading of trailer and destruction of seals - Removal of goods from customs supervision.

Case C-371/99.

Reports of Cases

2002 I-06227