Request for a preliminary ruling from the Supremo Tribunal Administrativo in the case GE Power Controls.

In the light of Article 313(1) of the Implementing Regulation, are the goods referred to in the present case to be deemed to have Community status where it has not been established that they do not have such status, or […] must they be deemed to be goods brought into the customs territory, for the purposes of Article 3 of the [Community customs] code, and covered by the exception provided for in the first part of Article 313(2)(a) of the Implementing Regulation, with the result that only goods in respect of which it has been proven that a procedure for releasing them for free circulation in the EC customs territory has been carried out are to be recognised as having Community status?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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