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Document 62010CN0454

Case C-454/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 17 September 2010 — Oliver Jestel v Hauptzollamt Aachen

OJ C 317, 20.11.2010, p. 22–23 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

20.11.2010   

EN

Official Journal of the European Union

C 317/22


Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 17 September 2010 — Oliver Jestel v Hauptzollamt Aachen

(Case C-454/10)

()

2010/C 317/40

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant: Oliver Jestel

Respondent: Hauptzollamt Aachen

Questions referred

1.

Does a person become a debtor liable to pay customs duties because of ‘participation’ in the unlawful introduction of goods into the customs territory of the European Union according to the second indent of Article 202(3) of Regulation (EEC) No 2913/92 establishing the Community Customs Code, (1) where that person, without being directly involved in the introduction of goods, arranges the conclusion of the contracts to purchase the goods concerned and therefore envisages that the seller will possibly deliver the goods or part of the goods in such a way as to evade import duties?

2.

If appropriate, is it sufficient that he considers this to be conceivable, or does he only become a debtor if he fully expects that this will happen?


(1)  OJ 1992 L 302, p. 1.


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