European Union · Record · CJ
CELEX 62008CJ0430
Judgment of the Court (Fourth Chamber) of 14 January 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd and Caterpillar EPG Ltd (C-431/08) v The Commissioners for Her Majesty's Revenue & Customs.#References for a preliminary ruling: Value Added Tax and Duties Tribunal, Edinburgh and Value Added Tax and Duties Tribunal, Northern Ireland - United Kingdom.#Regulation (EEC) No 2913/92 establishing the Community Customs Code - Articles 78 and 203 - Regulation (EEC) No 2454/93 - Article 865 - Inward processing procedure - Incorrect customs procedure code - Circumstances under which a customs debt is incurred - Revision of a customs declaration.#Joined cases C-430/08 and C-431/08.
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Official record CELEX 62008CJ0430 from European Union at Court of Justice of the European Union. Dated 14 January 2010. Status: decided.
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Judgment of the Court (Fourth Chamber) of 14 January 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd and Caterpillar EPG Ltd (C-431/08) v The Commissioners for Her Majesty's Revenue & Customs.#References for a preliminary ruling: Value Added Tax and Duties Tribunal, Edinburgh and Value Added Tax and Duties Tribunal, Northern Ireland - United Kingdom.#Regulation (EEC) No 2913/92 establishing the Community Customs Code - Articles 78 and 203 - Regulation (EEC) No 2454/93 - Article 865 - Inward processing procedure - Incorrect customs procedure code - Circumstances under which a customs debt is incurred - Revision of a customs declaration.#Joined cases C-430/08 and C-431/08.
judgment · EN · 14 January 2010
Presuda Suda (četvrto vijeće) od 14. siječnja 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd i Caterpillar EPG Ltd (C-431/08) protiv The Commissioners for Her Majesty's Revenue & Customs.#Zahtjevi za prethodnu odluku: Value Added Tax and Duties Tribunal, Edinburgh i Value Added Tax and Duties Tribunal, Northern Ireland - Ujedinjena Kraljevina.#Spojeni predmeti C-430/08 i C-431/08.
judgment · HR · 14 January 2010
Domstolens dom (fjärde avdelningen) den 14 januari 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd och Caterpillar EPG Ltd (C-431/08) mot The Commissioners for Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande: Value Added Tax and Duties Tribunal, Edinburgh och Value Added Tax and Duties Tribunal, Northern Ireland - Förenade kungariket.#Förordning (EEG) nr 2913/92 om inrättandet av en tullkodex för gemenskapen - Artiklarna 78 och 203 - Förordning (EEG) nr 2454/93 - Artikel 865 - Förfarande för aktiv förädling - Felaktig tullförfarandekod - Uppkomst av tullskuld - Ändring av tulldeklarationen.#Förenade målen C-430/08 och C-431/08.
judgment · SV · 14 January 2010
Unionin tuomioistuimen tuomio (neljäs jaosto) 14 päivänä tammikuuta 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd ja Caterpillar EPG Ltd (C-431/08) vastaan The Commissioners for Her Majesty's Revenue & Customs.#Ennakkoratkaisupyynnöt: Value Added Tax and Duties Tribunal, Edinburgh ja Value Added Tax and Duties Tribunal, Northern Ireland - Yhdistynyt kuningaskunta.#Asetus (ETY) N:o 2913/92 yhteisön tullikoodeksista - 78 ja 203 artikla - Asetus (ETY) N:o 2454/93 - 865 artikla - Sisäinen jalostusmenettely - Virheellinen tullimenettelykoodi - Tullivelan syntyminen - Tulli-ilmoituksen oikaisu.#Yhdistetyt asiat C-430/08 ja C-431/08.
judgment · FI · 14 January 2010
Sentenza tal-Qorti tal-Ġustizzja (ir-Raba' Awla) tal-14 ta'Jannar 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd u Caterpillar EPG Ltd (C-431/08) vs The Commissioners for Her Majesty's Revenue & Customs.#Talbiet għal deċiżjoni preliminari: Value Added Tax and Duties Tribunal, Edinburgh u Value Added Tax and Duties Tribunal, Northern Ireland - ir-Renju Unit.#Regolament (KEE) Nru 2913/92 li jwaqqaf il-Kodiċi Doganali tal-Komunità - Artikoli 78 u 203 - Regolament (KEE) Nru 2454/93 - Artikolu 865 - Proċedura tal-ipproċessar tad-dħul - Kodiċi ta’ proċedura doganali żbaljat - Meta jiġi inkors dejn doganali - Reviżjoni tad-dikjarazzjoni tad-dwana.#Każijiet Magħquda C-430/08 u C-431/08.
judgment · MT · 14 January 2010
Tiesas spriedums (ceturtā palāta) 2010. gada 14.janvārī.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd un Caterpillar EPG Ltd (C-431/08) pret The Commissioners for Her Majesty's Revenue & Customs.#Lūgumi sniegt prejudiciālu nolēmumu: Value Added Tax and Duties Tribunal, Edinburgh un Value Added Tax and Duties Tribunal, Northern Ireland - Apvienotā Karaliste.#Regula (EEK) Nr. 2913/92 par Kopienas Muitas kodeksa izveidi - 78. un 203. pants - Regula (EEK) Nr. 2454/93 - 865. pants - Ievešanas pārstrādei režīms - Nepareizs muitas procedūras kods - Muitas parāda rašanās - Muitas deklarācijas pārskatīšana.#Apvienotās lietas C-430/08 un C-431/08.
judgment · LV · 14 January 2010
Acórdão do Tribunal de Justiça (Quarta Secção) de 14 de Janeiro de 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd e Caterpillar EPG Ltd (C-431/08) contra The Commissioners for Her Majesty's Revenue & Customs.#Pedidos de decisão prejudicial: Value Added Tax and Duties Tribunal, Edinburgh e Value Added Tax and Duties Tribunal, Northern Ireland - Reino Unido.#Regulamento (CEE) n.º 2913/92 que estabelece o Código Aduaneiro Comunitário - Artigos 78.º e 203.º - Regulamento (CEE) n.º 2454/93 - Artigo 865.º - Regime de aperfeiçoamento activo - Código do regime aduaneiro incorrecto - Constituição de uma dívida aduaneira - Revisão da declaração aduaneiraRegulamento (CEE) n.º 2913/92 que estabelece o Código Aduaneiro Comunitário - Artigos 78.º e 203.º - Regulamento (CEE) n.º 2454/93 - Artigo 865.º - Regime de aperfeiçoamento activo - Código do regime aduaneiro incorrecto - Constituição de uma dívida aduaneira - Revisão da declaração aduaneira.#Processos apensos C-430/08 e C-431/08.
judgment · PT · 14 January 2010
Arrest van het Hof (Vierde kamer) van 14 januari 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd en Caterpillar EPG Ltd (C-431/08) tegen The Commissioners for Her Majesty's Revenue & Customs.#Verzoeken om een prejudiciële beslissing: Value Added Tax and Duties Tribunal, Edinburgh en Value Added Tax and Duties Tribunal, Northern Ireland - Verenigd Koninkrijk.#Verordening (EEG) nr. 2913/92 tot vaststelling van communautair douanewetboek - Artikelen 78 en 203 - Verordening (EEG) nr. 2454/93 - Artikel 865 - Regeling actieve veredeling - Onjuiste code van douaneregeling - Ontstaan van douaneschuld - Herziening van douaneaangifte.#Gevoegde zaken C-430/08 en C-431/08.
judgment · NL · 14 January 2010
Urteil des Gerichtshofes (Vierte Kammer) vom 14. Januar 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd und Caterpillar EPG Ltd (C-431/08) gegen The Commissioners for Her Majesty's Revenue & Customs.#Ersuchen um Vorabentscheidung: Value Added Tax and Duties Tribunal, Edinburgh und Value Added Tax and Duties Tribunal, Northern Ireland - Vereinigtes Königreich.#Verordnung (EWG) Nr. 2913/92 zur Festlegung des Zollkodex der Gemeinschaften - Art. 78 und 203 - Verordnung (EWG) Nr. 2454/93 - Art. 865 - Aktiver Veredelungsverkehr - Falscher Zollverfahrenscode - Entstehung einer Zollschuld - Überprüfung der Zollanmeldung.#Verbundene Rechtssachen C-430/08 und C-431/08.
judgment · DE · 14 January 2010
Sentencia del Tribunal de Justicia (Sala Cuarta) de 14 de enero de 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd y Caterpillar EPG Ltd (C-431/08) contra The Commissioners for Her Majesty's Revenue & Customs.#Peticiones de decisión prejudicial: Value Added Tax and Duties Tribunal, Edinburgh y Value Added Tax and Duties Tribunal, Northern Ireland - Reino Unido.#Reglamento (CEE) nº 2913/92, por el que se aprueba el Código aduanero comunitario - Artículos 78 y 203 - Reglamento (CEE) nº 2454/93 - Artículo 865 - Régimen de perfeccionamiento activo - Código de régimen aduanero incorrecto - Nacimiento de una deuda aduanera - Revisión de la declaración de aduana.#Asuntos acumulados C-430/08 y C-431/08.
judgment · ES · 14 January 2010
Wyrok Trybunału (czwarta izba) z dnia 14 stycznia 2010 r.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd i Caterpillar EPG Ltd (C-431/08) przeciwko The Commissioners for Her Majesty's Revenue & Customs.#Wnioski o wydanie orzeczenia w trybie prejudycjalnym: Value Added Tax and Duties Tribunal, Edinburgh i Value Added Tax and Duties Tribunal, Northern Ireland - Zjednoczone Królestwo.#Rozporządzenie Rady (EWG) nr 2913/92 ustanawiające Wspólnotowy Kodeks Celny - Artykuł 78 i 203 - Rozporządzenie Komisji (EWG) nr 2454/93 - Artykuł 865 - Procedura uszlachetniania czynnego - Nieprawidłowy kod procedury celnej - Powstanie długu celnego - Rewizja zgłoszenia celnego.#Sprawy połączone C-430/08 oraz C-431/08.
judgment · PL · 14 January 2010
Domstolens Dom (Fjerde Afdeling) af 14. januar 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd og Caterpillar EPG Ltd (C-431/08) mod The Commissioners for Her Majesty's Revenue & Customs.#Anmodninger om præjudiciel afgørelse: Value Added Tax and Duties Tribunal, Edinburgh og Value Added Tax and Duties Tribunal, Northern Ireland - Forenede Kongerige.#Forordning (EØF) nr. 2913/92 om indførelse af en EF-toldkodeks - artikel 78 og 203 - forordning (EØF) nr. 2454/93 - artikel 865 - proceduren for aktiv forædling - ukorrekt toldprocedurekode - toldskylds opståen - revision af toldangivelsen.#Forenede sager C-430/08 og C-431/08.
judgment · DA · 14 January 2010
2010 m. sausio 14 d. Teisingumo Teismo (ketvirtoji kolegija) sprendimas.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd ir Caterpillar EPG Ltd (C-431/08) prieš The Commissioners for Her Majesty's Revenue & Customs.#Prašymai priimti prejudicinį sprendimą: Value Added Tax and Duties Tribunal, Edinburgh ir Value Added Tax and Duties Tribunal, Northern Ireland - Jungtinė Karalystė.#Reglamentas (EEB) Nr. 2913/92, nustatantis Bendrijos muitinės kodeksą - 78 ir 203 straipsniai - Reglamentas (EEB) Nr. 2454/93 - 865 straipsnis - Laikinojo įvežimo perdirbti procedūra - Neteisingas muitinės procedūros kodas - Skolos muitinei atsiradimas - Muitinės deklaracijos pakartotinis patikrinimas.#Sujungtos bylos C-430/08 ir C-431/08.
judgment · LT · 14 January 2010
Rozsudok Súdneho dvora (štvrtá komora) zo 14. januára 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd a Caterpillar EPG Ltd (C-431/08) proti The Commissioners for Her Majesty's Revenue & Customs.#Návrhy na začatie prejudiciálneho konania: Value Added Tax and Duties Tribunal, Edinburgh a Value Added Tax and Duties Tribunal, Northern Ireland - Spojené kráľovstvo.#Nariadenie (EHS) č. 2913/92, ktorým sa ustanovuje Colný kódex Spoločenstva - Články 78 a 203 - Nariadenie (EHS) č. 2454/93 - Článok 865 - Aktívny zošľachťovací styk - Nesprávny kód colného režimu - Vznik colného dlhu - Oprava colného vyhlásenia.#Spojené veci C-430/08 a C-431/08.
judgment · SK · 14 January 2010
Rozsudek Soudního dvora (čtvrtého senátu) ze dne 14. ledna 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd a Caterpillar EPG Ltd (C-431/08) proti The Commissioners for Her Majesty's Revenue & Customs.#Žádosti o rozhodnutí o předběžné otázce: Value Added Tax and Duties Tribunal, Edinburgh a Value Added Tax and Duties Tribunal, Northern Ireland - Spojené království.#Nařízení (EHS) č. 2913/92, kterým se vydává celní kodex Společenství - Články 78 a 203 - Nařízení (EHS) č. 2454/93 - Článek 865 - Režim aktivního zušlechťovacího styku - Nesprávný kód celního režimu - Vznik celního dluhu - Přezkum celního prohlášení.#Spojené věci C-430/08 a C-431/08.
judgment · CS · 14 January 2010
Απόφαση του Δικαστηρίου (τέταρτο τμήμα) της 14ης Ιανουαρίου 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd και Caterpillar EPG Ltd (C-431/08) κατά The Commissioners for Her Majesty's Revenue & Customs.#Αιτήσεις για την έκδοση προδικαστικής αποφάσεως: Value Added Tax and Duties Tribunal, Edinburgh και Value Added Tax and Duties Tribunal, Northern Ireland - Ηνωμένο Βασίλειο.#Κανονισμός (EOK) 2913/92 για τον κοινοτικό τελωνειακό κώδικα - Άρθρα 78 και 203 - Κανονισμός (EOK) 2454/93 - Άρθρο 865 - Καθεστώς ενεργητικής τελειοποιήσεως - Εσφαλμένος κωδικός τελωνειακού συστήματος - Γένεση τελωνειακής οφειλής - Αναθεώρηση της τελωνειακής διασάφησης.#Συνεκδικασθείσες υποθέσεις C-430/08 και C-431/08.
judgment · EL · 14 January 2010
Euroopa Kohtu otsus (neljas koda), 14. jaanuar 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd ja Caterpillar EPG Ltd (C-431/08) versus The Commissioners for Her Majesty's Revenue & Customs.#Eelotsusetaotlused: Value Added Tax and Duties Tribunal, Edinburgh ja Value Added Tax and Duties Tribunal, Northern Ireland - Ühendkuningriik.#Määrus (EMÜ) nr 2913/92, millega kehtestatakse ühenduse tolliseadustik - Artiklid 78 ja 203 - Määrus (EMÜ) nr 2454/93 - Artikkel 865 - Seestöötlemise protseduur - Vale tolliprotseduuri kood - Tollivõla tekkimine - Muudatuste tegemine tollideklaratsioonis.#Liidetud kohtuasjad C-430/08 ja C-431/08.
judgment · ET · 14 January 2010
Arrêt de la Cour (quatrième chambre) du 14 janvier 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd et Caterpillar EPG Ltd (C-431/08) contre The Commissioners for Her Majesty's Revenue & Customs.#Demandes de décision préjudicielle: Value Added Tax and Duties Tribunal, Edinburgh et Value Added Tax and Duties Tribunal, Northern Ireland - Royaume-Uni.#Règlement (CEE) nº 2913/92 établissant le code des douanes communautaire - Articles 78 et 203 - Règlement (CEE) nº 2454/93 - Article 865 - Régime de perfectionnement actif - Code de régime douanier incorrect - Naissance d’une dette douanière - Révision de la déclaration de douane.#Affaires jointes C-430/08 et C-431/08.
judgment · FR · 14 January 2010
Решение на Съда (четвърти състав) от 14 януари 2010 г.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd и Caterpillar EPG Ltd (C-431/08) срещу The Commissioners for Her Majesty's Revenue & Customs.#Искане за преюдициално заключение: Value Added Tax and Duties Tribunal, Edinburgh и Value Added Tax and Duties Tribunal, Northern Ireland - Обединеното кралство.#Регламент (ЕИО) № 2913/92 относно създаване на Митнически кодекс на Общността - Членове 78 и 203 - Регламент (ЕИО) № 2454/93 - Член 865 - Режим активно усъвършенстване - Погрешен код на митнически режим - Възникване на митническо задължение - Поправка на митническа декларация.#Съединени дела C-430/08 и C-431/08.
judgment · BG · 14 January 2010
Hotărârea Curții (Camera a patra) din 14 ianuarie 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd și Caterpillar EPG Ltd (C-431/08) împotriva The Commissioners for Her Majesty's Revenue & Customs.#Cereri de decizie preliminară formulate de Value Added Tax and Duties Tribunal, Edinburgh și Value Added Tax and Duties Tribunal, Northern Ireland – Regatul Unit.#Regulamentul (CEE) nr. 2913/92 de instituire a Codului vamal comunitar – Articolele 78 și 203 – Regulamentul (CEE) nr. 2454/93 – Articolul 865 – Regimul de perfecționare activă – Cod tarifar incorect – Nașterea unei datorii vamale – Revizuirea declarației vamale.#Cauzele conexate C-430/08 și C-431/08.
judgment · RO · 14 January 2010
Sodba Sodišča (četrti senat) z dne 14. januarja 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd in Caterpillar EPG Ltd (C-431/08) proti The Commissioners for Her Majesty's Revenue & Customs.#Predloga(i) za sprejetje predhodne odločbe: Value Added Tax and Duties Tribunal, Edinburgh in Value Added Tax and Duties Tribunal, Northern Ireland - Združeno kraljestvo.#Uredba (EGS) št. 2913/92 o carinskem zakoniku Skupnosti - Člena 78 in 203 - Uredba (EGS) št. 2454/93 - Člen 865 - Postopek aktivnega oplemenitenja - Napačna šifra za carinski postopek - Nastanek carinskega dolga - Ponovni pregled carinske deklaracije.#Združeni zadevi C-430/08 in C-431/08.
judgment · SL · 14 January 2010
Sentenza della Corte (Quarta Sezione) del 14 gennaio 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd e Caterpillar EPG Ltd (C-431/08) contro The Commissioners for Her Majesty's Revenue & Customs.#Domande di pronuncia pregiudiziale: Value Added Tax and Duties Tribunal, Edinburgh e Value Added Tax and Duties Tribunal, Northern Ireland - Regno Unito.#Regolamento (CEE) n. 2913/92 che istituisce un codice doganale comunitario - Artt. 78 e 203 - Regolamento (CEE) n. 2454/93 - Art. 865 - Regime di perfezionamento attivo - Codice di regime doganale erroneo - Nascita di un’obbligazione doganale - Revisione della dichiarazione doganale.#Cause riunite C-430/08 e C-431/08.
judgment · IT · 14 January 2010
A Bíróság (negyedik tanács) 2010. január 14-i ítélete.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd és Caterpillar EPG Ltd (C-431/08) kontra The Commissioners for Her Majesty's Revenue & Customs.#Előzetes döntéshozatal iránti kérelmek: Value Added Tax and Duties Tribunal, Edinburgh és Value Added Tax and Duties Tribunal, Northern Ireland - Egyesült Királyság.#A Közösségi Vámkódex létrehozásáról szóló 2913/92/EGK rendelet - 78. és 203. cikk - 2454/93/EGK rendelet - 865. cikk - Aktív feldolgozási eljárás - Téves vámeljárási kód - A vámtartozás keletkezése - A vámáru-nyilatkozat felülvizsgálata.#C-430/08. és C-431/08. sz. egyesített ügyek.
judgment · HU · 14 January 2010
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