Request for a preliminary ruling from the Finanzgericht Baden-Württemberg in the case Ultra-Brag.

Is the first indent of Article 202(3) of the Customs Code (Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, ‘the CC') to be interpreted as meaning that a legal person becomes a customs debtor under the first indent of Article 202(3) of the CC as the person who introduced goods if one of its employees, who is not its statutory representative, brought about the unlawful introduction while acting within the scope of his responsibility? 





Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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