Request for a preliminary ruling from the Augstākā tiesa in the case Latvijas dzelzceļš.

Must Article 203(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code be interpreted as meaning that it is applicable provided that the complete cargo is not presented at the customs office of destination of the external transit procedure, even if it is proved that the goods have been destroyed and irretrievably lost? 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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