Judgment of the Court (Second Chamber) of 17 November 2011.

Oliver Jestel v Hauptzollamt Aachen.

Reference for a preliminary ruling: Bundesfinanzhof - Germany.

Community Customs Code - Second indent of Article 202(3) - Customs debt incurred through unlawful introduction of goods - Meaning of ‘debtor’ - Participation in unlawful introduction - Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully.

Case C-454/10.

Reports of Cases

2011 I-11725