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Document 62002CJ0056
Judgment of the Court (First Chamber) of 22 May 2003. # IHW Rebmann GmbH v Hauptzollamt Weiden. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Free movement of goods - Trade with third countries - Procedure for returned goods - Article 187 of Regulation (EEC) No 2913/92 - Reimportation of compensating products originally re-exported subsequent to an inward processing procedure - Determination of the import duty legally owed - Burden of proof in respect of the proportion of the value of the reimported products corresponding to inward processing. # Case C-56/02.
Judgment of the Court (First Chamber) of 22 May 2003.
IHW Rebmann GmbH v Hauptzollamt Weiden.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Free movement of goods - Trade with third countries - Procedure for returned goods - Article 187 of Regulation (EEC) No 2913/92 - Reimportation of compensating products originally re-exported subsequent to an inward processing procedure - Determination of the import duty legally owed - Burden of proof in respect of the proportion of the value of the reimported products corresponding to inward processing.
Case C-56/02.
Judgment of the Court (First Chamber) of 22 May 2003.
IHW Rebmann GmbH v Hauptzollamt Weiden.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Free movement of goods - Trade with third countries - Procedure for returned goods - Article 187 of Regulation (EEC) No 2913/92 - Reimportation of compensating products originally re-exported subsequent to an inward processing procedure - Determination of the import duty legally owed - Burden of proof in respect of the proportion of the value of the reimported products corresponding to inward processing.
Case C-56/02.
European Court Reports 2003 I-05499
ECLI identifier: ECLI:EU:C:2003:310
«(Free movement of goods – Trade with third countries – Procedure for returned goods – Article 187 of Regulation (EEC) No 2913/92 – Reimportation of compensating products originally re-exported subsequent to an inward processing procedure – Determination of the import duty legally owed – Burden of proof in respect of the proportion of the value of the reimported products corresponding to inward processing)»
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(Council Regulation No 2913/92, Arts 15 and 187; Commission Regulation No 2454/93, Arts 611(2)(b), 613 and 848)
JUDGMENT OF THE COURT (First Chamber)
22 May 2003 (1)
((Free movement of goods – Trade with third countries – Procedure for returned goods – Article 187 of Regulation (EEC) No 2913/92 – Reimportation of compensating products originally re-exported subsequent to an inward processing procedure – Determination of the import duty legally owed – Burden of proof in respect of the proportion of the value of the reimported products corresponding to inward processing))
In Case C-56/02, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between IHW Rebmann GmbHand
Hauptzollamt Weiden, on the interpretation of the second paragraph of Article 187 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1),THE COURT (First Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of IHW Rebmann GmbH and the Commission at the hearing on 23 January 2003,
after hearing the Opinion of the Advocate General at the sitting on 13 February 2003,
gives the following
On those grounds,
THE COURT (First Chamber),
in answer to the question referred to it by the Bundesfinanzhof by order of 22 January 2002, hereby rules:
Wathelet |
Jann |
Rosas |
R. Grass |
M. Wathelet |
Registrar |
President of the First Chamber |