Request for a preliminary ruling from the Bundesfinanzhof in the case SEK Zollagentur.

Are the relevant provisions of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, in particular Article 50 thereof, to be interpreted as meaning that an article left with a person by the customs authority for temporary storage in an approved place is deemed to have been removed from customs supervision if it is declared for an external transit procedure, but it does not in fact accompany the prepared transit papers on the transport planned and is not presented to the customs office at the place of destination?

No. C-75/13


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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