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Document 62018CN0026
Case C-26/18
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (First Chamber) of 10 July 2019. Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main. Request for a preliminary ruling from the Hessisches Finanzgericht. Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred. Case C-26/18.
- ECLI identifier
- ECLI:EU:C:2019:579
- Judge-Rapporteur
- Safjan
- Type of procedure
- Reference for a preliminary ruling,Reference for a preliminary ruling - inadmissible
- Complementary documents:
10/07/2019
PROCEEDINGS
- Title
- Opinion of Advocate General Campos Sánchez-Bordona delivered on 27 February 2019. Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main. Request for a preliminary ruling from the Hessisches Finanzgericht. Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred. Case C-26/18.
- ECLI identifier
- ECLI:EU:C:2019:146
- Advocate General
- Campos Sánchez-Bordona
27/02/2019
CASE BROUGHT
- Title
- Case C-26/18: Request for a preliminary ruling from the Hessisches Finanzgericht (Germany) lodged on 16 January 2018 — Federal Express Corporation, German branch v Hauptzollamt Frankfurt am Main
30/04/2018