Opinion of Mr Advocate General Tizzano delivered on 26 June 2003. # British American Tobacco Manufacturing BV v Hauptzollamt Krefeld. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Free movement of goods - External Community transit - Temporary removal of transit and transport documents - Breaking of seals and partial unloading of the goods - Removal of goods from customs supervision - Incurring of a customs debt on importation - Unsuspected presence of undercover customs agents - Special circumstances justifying the remission or repayment of import duties - Responsibility of the principal in the case of deception or obvious negligence on the part of persons engaged by him. # Case C-222/01.

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Official report CELEX 62001CC0222 from European Union at Court of Justice of the European Union. Dated 26 June 2003. Status: decided.

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1. 26 June 2003

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22 official files

• Opinion of Mr Advocate General Tizzano delivered on 26 June 2003. # British American Tobacco Manufacturing BV v Hauptzollamt Krefeld. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Free movement of goods - External Community transit - Temporary removal of transit and transport documents - Breaking of seals and partial unloading of the goods - Removal of goods from customs supervision - Incurring of a customs debt on importation - Unsuspected presence of undercover customs agents - Special circumstances justifying the remission or repayment of import duties - Responsibility of the principal in the case of deception or obvious negligence on the part of persons engaged by him. # Case C-222/01.

  judgment · EN · 26 June 2003

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• Kohtujuristi ettepanek - Tizzano - 26. juuni 2003. # British American Tobacco Manufacturing BV versus Hauptzollamt Krefeld. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Kaupade vaba liikumine. # Kohtuasi C-222/01.

  judgment · ET · 26 June 2003

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• Sklepni predlogi generalnega pravobranilca - Tizzano - 26. junija 2003. # British American Tobacco Manufacturing BV proti Hauptzollamt Krefeld. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Prost pretok blaga. # Zadeva C-222/01.

  judgment · SL · 26 June 2003

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• Konklużjonijiet ta' l-Avukat Ġenerali - Tizzano - 26 ta' Ġunju 2003. # British American Tobacco Manufacturing BV vs Hauptzollamt Krefeld. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Moviment liberu tal-merkanzija. # Kawża C-222/01.

  judgment · MT · 26 June 2003

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• Návrhy generálneho advokáta - Tizzano - 26. júna 2003. # British American Tobacco Manufacturing BV proti Hauptzollamt Krefeld. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Voľný pohyb tovaru. # Vec C-222/01.

  judgment · SK · 26 June 2003

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• Προτάσεις του γενικού εισαγγελέα Tizzano της 26ης Ιουνίου 2003. # British American Tobacco Manufacturing BV κατά Hauptzollamt Krefeld. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Ελεύθερη κυκλοφορία των εμπορευμάτων - Εξωτερική κοινοτική διαμετακόμιση - Προσωρινή απομάκρυνση των παραστατικών διαμετακομίσεως και μεταφοράς - Ρήξη των σφραγίδων και μερική εκφόρτωση του εμπορεύματος - Διαφυγή του εμπορεύματος από την τελωνειακή επιτήρηση - Γένεση τελωνειακής οφειλής κατά την εισαγωγή - Παρουσία τελωνειακών υπαλλήλων που ενεργούν μυστική έρευνα χωρίς να έχουν προκαλέσει υποψίες - Ιδιαίτερες περιστάσεις που δικαιολογούν τη διαγραφή χρέους εισαγωγικών δασμών ή την επιστροφή τους - Ευθύνη του κυρίως υποχρέου σε περίπτωση δόλου ή προφανούς αμέλειας των προσώπων που χρησιμοποίησε. # Υπόθεση C-222/01.

  judgment · EL · 26 June 2003

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• Concluziile avocatului general Tizzano prezentate la data de26 iunie 2003. # British American Tobacco Manufacturing BV împotriva Hauptzollamt Krefeld. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # Libera circulație a mărfurilor. # Cauza C-222/01.

  judgment · RO · 26 June 2003

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• Conclusões do advogado-geral Tizzano apresentadas em 26 de Junho de 2003. # British American Tobacco Manufacturing BV contra Hauptzollamt Krefeld. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Livre circulação de mercadorias - Trânsito comunitário externo - Afastamento temporário dos documentos de trânsito e de transporte - Quebra dos selos e descarga parcial da mercadoria - Subtracção de uma mercadoria à fiscalização aduaneira - Constituição de uma dívida aduaneira na importação - Presença não suspeitada de agentes infiltrados pertencentes aos serviços aduaneiros - Circunstâncias particulares justificativas da dispensa de pagamento ou do reembolso dos direitos de importação - Responsabilidade do responsável principal em caso de artifícios ou de negligência manifesta das pessoas a quem ele recorre. # Processo C-222/01.

  judgment · PT · 26 June 2003

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• Conclusions de l'avocat général Tizzano présentées le 26 juin 2003. # British American Tobacco Manufacturing BV contre Hauptzollamt Krefeld. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Libre circulation des marchandises - Transit communautaire externe - Éloignement temporaire des documents de transit et de transport - Bris des scellés et déchargement partiel de la marchandise - Soustraction d'une marchandise à la surveillance douanière - Naissance d'une dette douanière à l'importation - Présence non soupçonnée d'agents infiltrés appartenant aux services douaniers - Circonstances particulières justifiant la remise ou le remboursement des droits à l'importation - Responsabilité du principal obligé en cas de manœuvres ou de négligence manifeste des personnes auxquelles il a fait appel. # Affaire C-222/01.

  judgment · FR · 26 June 2003

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• Förslag till avgörande av generaladvokat Tizzano föredraget den 26 juni 2003. # British American Tobacco Manufacturing BV mot Hauptzollamt Krefeld. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Fri rörlighet för varor - Extern gemenskapstransitering - Tillfälligt avlägsnande av transiterings- och transportdokument - Brytande av förseglingar och delvis avlastning av varan - Undandragande av en vara från tullövervakning - Uppkomst av tullskuld vid import - Inte känt att tulltjänsteman under antagen identitet var närvarande - Särskilda omständigheter som utgör skäl för eftergift eller återbetalning av importtull - Huvudansvarigs ansvar vid bedrägeri eller uppenbart försumligt agerande av de personer som han anlitat. # Mål C-222/01.

  judgment · SV · 26 June 2003

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• Заключение на генералния адвокат Tizzano представено на26 юни 2003 г. # British American Tobacco Manufacturing BV срещу Hauptzollamt Krefeld. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Свободно движение на стоки. # Дело C-222/01.

  judgment · BG · 26 June 2003

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• Generalinio advokato Tizzano išvada, pateikta 2003 m. birželio 26 d. # British American Tobacco Manufacturing BV prieš Hauptzollamt Krefeld. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Laisvas prekių judėjimas. # Byla C-222/01.

  judgment · LT · 26 June 2003

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• Ģenerāladvokāta Tizzano secinājumi, sniegti 2003. gada 26.jūnijā. # British American Tobacco Manufacturing BV pret Hauptzollamt Krefeld. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Preču brīva aprite. # Lieta C-222/01.

  judgment · LV · 26 June 2003

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• Tizzano főtanácsnok indítványa, az ismertetés napja: 2003. június 26. # British American Tobacco Manufacturing BV kontra Hauptzollamt Krefeld. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Áruk szabad mozgása. # C-222/01. sz. ügy

  judgment · HU · 26 June 2003

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• Conclusioni dell'avvocato generale Tizzano del 26 giugno 2003. # British American Tobacco Manufacturing BV contro Hauptzollamt Krefeld. # Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania. # Libera circolazione delle merci - Transito comunitario esterno - Temporanea rimozione dei documenti di transito e di trasporto - Violazione dei sigilli e scarico parziale della merce - Sottrazione di una merce al controllo doganale - Nascita di un'obbligazione doganale all'importazione - Presenza insospettata di agenti in incognito appartenenti ai servizi doganali - Circostanze particolari che giustificano lo sgravio o il rimborso dei dazi all'importazione - Responsabilità dell'obbligato principale in caso di raggiri o di negligenza manifesta di coloro ai quali si è affidato. # Causa C-222/01.

  judgment · IT · 26 June 2003

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• Schlussanträge des Generalanwalts Tizzano vom 26. Juni 2003. # British American Tobacco Manufacturing BV gegen Hauptzollamt Krefeld. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Freier Warenverkehr - Externes gemeinschaftliches Versandverfahren - Vorübergehende Entfernung der Versand- und Frachtpapiere - Bruch des Zollverschlusses und teilweise Entladung der Ware - Entziehung der Ware aus der zollamtlichen Überwachung - Entstehung einer Einfuhrzollschuld - Unerkannte Anwesenheit verdeckter, für die Zollbehörden tätiger Ermittler - Den Erlass oder die Erstattung der Einfuhrabgaben rechtfertigende besondere Umstände - Haftung des Hauptverpflichteten im Fall einer betrügerischen Absicht oder eines offensichtlich fahrlässigen Verhaltens von Personen, deren sich der Hauptverpflichtete bedient. # Rechtssache C-222/01.

  judgment · DE · 26 June 2003

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• Conclusie van advocaat-generaal Tizzano van 26 juni 2003. # British American Tobacco Manufacturing BV tegen Hauptzollamt Krefeld. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Vrij verkeer van goederen - Extern communautair douanevervoer - Tijdelijk wegnemen van documenten voor douanevervoer en transportbescheiden - Verbreking van verzegeling en gedeeltelijk uitladen van goederen - Onttrekking van goederen aan douanetoezicht - Ontstaan van douaneschuld bij invoer - Niet-ontdekte aanwezigheid van undercoveragenten van douane - Bijzondere omstandigheden die kwijtschelding of terugbetaling van invoerrechten rechtvaardigen - Aansprakelijkheid van aangever in geval van manipulatie of klaarblijkelijke nalatigheid van personen op wie hij beroep doet. # Zaak C-222/01.

  judgment · NL · 26 June 2003

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• Forslag til afgørelse fra generaladvokat Tizzano fremsat den 26. juni 2003. # British American Tobacco Manufacturing BV mod Hauptzollamt Krefeld. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Frie varebevægelser - ekstern fællesskabsforsendelse - midlertidig fjernelse af forsendelses- og transportdokumenterne - brud på forseglinger og delvis aflæsning af varerne - unddragelse af en vare fra toldtilsyn - toldskylds opståen ved import - ukendt tilstedeværelse af undercover-agent fra toldmyndighederne - særlige forhold, som begrunder fritagelse for eller godtgørelse af importafgifter - den hovedforpligtedes ansvar i tilfælde af urigtigheder eller åbenlys forsømmelse begået af personer, som denne betjener sig af. # Sag C-222/01.

  judgment · DA · 26 June 2003

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• Stanovisko generálního advokáta - Tizzano - 26 června 2003. # British American Tobacco Manufacturing BV proti Hauptzollamt Krefeld. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Volný pohyb zboží. # Věc C-222/01.

  judgment · CS · 26 June 2003

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• Conclusiones del Abogado General Tizzano presentadas el 26 de junio de 2003. # British American Tobacco Manufacturing BV contra Hauptzollamt Krefeld. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Libre circulación de mercancías - Tránsito comunitario externo - Retirada temporal de los documentos de tránsito y de transporte - Ruptura de los precintos y descarga parcial de la mercancía - Sustracción de una mercancía a la vigilancia aduanera - Nacimiento de una deuda aduanera de importación - Presencia insospechada de agentes infiltrados de los servicios aduaneros - Circunstancias especiales que justifican la condonación o la devolución de los derechos de importación - Responsabilidad del obligado principal cuando utilice los servicios de personas que incurran en intento de fraude o en negligencia manifiesta. # Asunto C-222/01.

  judgment · ES · 26 June 2003

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• Julkisasiamiehen ratkaisuehdotus Tizzano 26 päivänä kesäkuuta 2003. # British American Tobacco Manufacturing BV vastaan Hauptzollamt Krefeld. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # Tavaroiden vapaa liikkuvuus - Yhteisön ulkoinen passitus - Passitus- ja kuljetusasiakirjojen tilapäinen erottaminen lastista - Sinettien murtaminen ja lastin osittainen purkaminen - Tavaran siirtäminen pois tullivalvonnasta - Tullivelan syntyminen maahantuonnissa - Tulliviranomaiseen kuuluvien soluttautuneiden etsivien läsnäolo, jota ei ole osattu epäillä - Tuontitullien peruuttamisen tai palauttamisen oikeuttava erityistilanne - Passituksesta vastaavan vastuu siinä tapauksessa, että henkilöt, joihin hän on turvautunut, ovat syyllistyneet vilpilliseen toimintaan tai ilmeiseen laiminlyöntiin. # Asia C-222/01.

  judgment · FI · 26 June 2003

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• Opinia rzecznika generalnego Tizzano przedstawione w dniu 26 czerwca 2003 r. # British American Tobacco Manufacturing BV przeciwko Hauptzollamt Krefeld. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Swobodny przepływ towarów. # Sprawa C-222/01.

  judgment · PL · 26 June 2003

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