Netherlands and European Union: preliminary ruling requested from CJEU regarding customs and VAT implications of importation of goodsJanuary 18, 2013
On 25 October 2012, reference was made to the Court of Justice of the European Union (CJEU) by the Dutch High Court (Hoge Raad der Nederlanden) for a preliminary ruling in the case of Minister van Financiën vs. X BV [C-480/12].
The referring court requested the CJEU to answer the following questions:
1(a): Must articles 203 of the Community Customs Code (CCC) and 204 CCC, read in conjunction with article 859 (in particular article 859(2)(c)) of the Regulation implementing the Community Customs Code (CCIP), be interpreted as meaning that the (mere) exceeding of the transportation time limit, set in accordance with article 356(1) CCIP, does not lead to a customs debt being incurred by reason of a removal from customs supervision within the meaning of article 203 CCC, but to a customs debt being incurred on the basis of article 204 CCC?
1(b): Does an affirmative answer to Question 1(a) require that the persons concerned supply the customs authorities with information regarding the reasons for exceeding the time limit, or that they at least explain to the customs authorities where the goods were held during the time which elapsed between the time limit, set in accordance with article 356 CCIP, and the time at which they were actually presented at the customs office of destination?
2: Must the Sixth VAT Directive (77/388), in particular article 7 of that directive, be interpreted as meaning that VAT becomes chargeable when a customs debt is incurred exclusively on the basis of article 204 CCC?
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