Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Argos Supply Trading BV.

In an examination of the economic conditions governing an outward processing customs procedure, must the term ‘Community processors' in Article 148(c) of the Customs Code 1 be interpreted as also covering Community producers of basic products or intermediate products identical to those processed, as non-Community goods, in the processing operation? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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