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CELEX 62014CJ0187

Judgment of the Court (Fifth Chamber) of 25 June 2015.#Ministry of Taxation v DSV Road A/S.#Request for a preliminary ruling submitted by the Østre Landsret.#Preliminary reference - EC Customs Code - Regulation (EEC) No 2913/92 - Articles 203 and 204 - Regulation (EEC) No 2454/93 - Article 859 - External procedure shipment – the occurrence of the customs debt – the question of whether there is evasion from customs supervision – failure to fulfill an obligation - late presentation of the goods to the customs office of destination - goods which the consignee has refused to receive and which have been sent back without having been presented to the customs office - goods which have been re-placed under a procedure for external shipment by means of a new document - Directive 2006/112/EC - Article 168, letter e) - deduction of import VAT by the carrier. #Case C-187/14.

decidedEuropean Union· Court of Justice of the European Union· DA

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25 June 2015

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25 June 2015 · Decided

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25 June 2015

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Official record CELEX 62014CJ0187 from European Union at Court of Justice of the European Union. Dated 25 June 2015. Status: decided.

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  1. 25 June 2015

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  • Domstolens dom (Femte Afdeling) af 25. juni 2015.#Skatteministeriet mod DSV Road A/S.#Anmodning om præjudiciel afgørelse indgivet af Østre Landsret.#Præjudiciel forelæggelse – EF-toldkodeks – forordning (EØF) nr. 2913/92 – artikel 203 og 204 – forordning (EØF) nr. 2454/93 – artikel 859 – proceduren for ekstern forsendelse – toldskyldens opståen – spørgsmålet, om der foreligger unddragelse fra toldtilsyn – manglende opfyldelse af en forpligtelse – for sen frembydelse af varerne for bestemmelsestoldstedet – varer, som modtageren har nægtet at modtage, og som er blevet sendt tilbage uden at være blevet frembudt for toldkontoret – varer, som på ny er blevet henført under en procedure for ekstern forsendelse ved et nyt dokument – direktiv 2006/112/EF – artikel 168, litra e) – transportørens fradrag af importmoms.#Sag C-187/14.

    judgment · DA · 25 June 2015

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