Judgment of the Court of 23 September 2003. # Bundesverband Güterkraftverkehr und Logistik eV (BGL) v Bundesrepublik Deutschland. # Reference for a preliminary ruling: Bundesgerichtshof - Germany. # Free movement of goods - External transit operation - Transport under cover of a TIR carnet - Offences or irregularities - Possibility for a guaranteeing association to prove the place where the offence or irregularity was committed - Time-limit for furnishing proof - Existence of an obligation for the Member State which detects an offence or irregularity to investigate the place where it was committed. # Case C-78/01.
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