Judgment of the Court of Justice in the case Harry Winston.

Article 203(1) of Council Regulation (EEC) No 2913/92 must be interpreted as meaning that a theft of goods placed under customs warehousing arrangements constitutes an unlawful removal of those goods within the meaning of that provision, giving rise to a customs debt on importation. Article 206 of that regulation is capable of applying only to situations in which a customs debt is liable to be incurred pursuant to Articles 202 and 204(1)(a) of that regulation. The second subparagraph of Article 71(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the theft of goods placed under customs warehousing arrangements gives rise to the chargeable event and causes value added tax to become chargeable. 

CJ No C-273/12, 11 July 2013

 

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting, Douane

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