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20.6.2009 |
EN |
Official Journal of the European Union |
C 141/12 |
Judgment of the Court (Third Chamber) of 2 April 2009 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Graz (Austria)) — Veli Elshani v Hauptzollamt Linz
(Case C-459/07) (1)
(Community Customs Code - Article 202 and point (d) of the first paragraph of Article 233 - Incurrence of a customs debt - Unlawful introduction of goods - Seizure and confiscation - Extinction of the customs debt - Moment at which seizure must take place)
2009/C 141/19
Language of the case: German
Referring court
Unabhängiger Finanzsenat, Außenstelle Graz
Parties to the main proceedings
Applicant: Veli Elshani
Defendant: Hauptzollamt Linz
Re:
Reference for a preliminary ruling — Unabhängiger Finanzsenat, Außenstelle Graz — Interpretation of Article 202 and point (d) of the first paragraph of Article 233 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code — Extinction of the customs debt linked to the seizure of goods upon their unlawful introduction — Seizure of goods in the Member State of destination — Removal of the goods — Moment at which the debt is extinguished
Operative part of the judgment
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1. |
Article 202 and point (d) of the first paragraph of Article 233 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, must be interpreted as meaning that, in order to lead to the extinction of the customs debt, the seizure of goods unlawfully introduced into the customs territory of the Community must take place before those goods go beyond the first customs office situated inside that territory. |
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2. |
There is no need to reply to the second question. |