Judgment of the Court of Justice in the case AEBTRI.
Article 8(7) of the Customs Convention on the international transport of goods under cover of TIR carnets must be interpreted as meaning that, in a situation such as that in the main proceedings, the customs authorities have fulfilled the obligation laid down in that provision to require payment of the import duties and taxes concerned, so far as possible, from the holder of the TIR carnet as the person directly liable for those sums, before bringing a claim against the guaranteeing association. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


Gerelateerde artikelen