Opinion of Advocate General Wahl in the case Ultra-Brag.
Wahl proposes that the Court should answer the questions referred for a preliminary ruling by the Finanzgericht Baden-Württemberg as follows:
– The first indent of Article 202(3) of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code is to be interpreted as meaning that a legal person becomes a customs debtor under that indent if one of its employees, who is not a statutory representative, has introduced goods unlawfully into the EU customs territory, while acting within the scope of the tasks entrusted to him and/or within the scope of his responsibilities.
– The second indent of Article 202(3) of Regulation No 2913/92 is to be interpreted as meaning that a legal person becomes a customs debtor under that indent when one of its employees, who is not a statutory representative, has participated in the unlawful introduction of goods into the EU customs territory, while acting within the scope of the tasks entrusted to him and/or within the scope of his responsibilities, provided that the employer knew or should reasonably have known that the introduction was unlawful, which is to be determined by reference to the employee to whom the matter is entrusted.
– Article 212a of Regulation No 2913/92, is to be interpreted as meaning that whether the conduct of a (legal) ‘person concerned' involves fraudulent dealing or obvious negligence should be determined not only in relation to the company itself or its statutory representatives but also in relation to any employee acting within the scope of the tasks entrusted to him and/or within the scope of his responsibilities.
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