Judgment of the Court (Second Chamber) of 23 September 2004.

Spedition Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul v Finanzlandesdirektion für Oberösterreich.

Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.

Community Customs Code - Article 202 - Accrual of the customs debt - Unlawful introduction into the Community customs territory - Meaning of "debtor" of such a debt - Extension to the employer of liability for the debt of an employee who has committed irregularities in the performance of customs obligations.

Case C-414/02.

Reports of Cases

2004 I-08633