Request for a preliminary ruling from the Administrativen sad Sofia-grad in the case Heta Asset Resolution Bulgaria.

Must Article 161(5) and Article 210(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code be interpreted as meaning that an exporter of goods from the customs territory of the Community is the person established in that territory who is a party to the contract for the sale of the goods to a person established in a third country, where that contract is the basis for placing the goods under the customs export procedure, according to that regulation?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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