The Court of Justice has given a judgment in the case Codirex Expeditie.

Articles 50, 67 and 73 of Council Regulation (EEC) No 2913/92 must be interpreted as meaning that the point at which non-Community goods, covered by a customs declaration accepted by the customs authorities for placing under the external Community transit procedure and having the status of goods in temporary storage, are placed under that customs procedure and thereby assigned a customs-approved treatment or use is the moment at which they are released.

CJ C-542/11, 27 June 2013


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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