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Document 62019CN0476
Case C-476/19: Request for a preliminary ruling from the Kammarrätten i Göteborg (Sweden) lodged on 19 June 2019 — Allmänna ombudet hos Tullverket v Combinova AB
Case C-476/19: Request for a preliminary ruling from the Kammarrätten i Göteborg (Sweden) lodged on 19 June 2019 — Allmänna ombudet hos Tullverket v Combinova AB
Case C-476/19: Request for a preliminary ruling from the Kammarrätten i Göteborg (Sweden) lodged on 19 June 2019 — Allmänna ombudet hos Tullverket v Combinova AB
IO C 288, 26.8.2019, p. 35–35
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 19/06/2019
- Date lodged:
- 19/06/2019
- Author:
- An Chúirt Bhreithiúnais
- Form:
- Faisnéis bhreithiúnach
- Authentic language:
- Sualainnis
- Type of procedure:
- Tarchur le haghaidh réamhrialú - tarraingthe siar
- Link
- Select all documents mentioning this document
- Case affecting:
-
- Submits a preliminary question about 32013R0952 airteagal 124 mír 1 pointe (k)
- Submits a preliminary question about 32013R0952 airteagal 79
- Link
- EUROVOC descriptor:
|
26.8.2019 |
EN |
Official Journal of the European Union |
C 288/35 |
Request for a preliminary ruling from the Kammarrätten i Göteborg (Sweden) lodged on 19 June 2019 — Allmänna ombudet hos Tullverket v Combinova AB
(Case C-476/19)
(2019/C 288/42)
Language of the case: Swedish
Referring court
Kammarrätten i Göteborg
Parties to the main proceedings
Applicant: Allmänna ombudet hos Tullverket
Defendant: Combinova AB
Question referred
A customs debt on importation or exportation incurred under Article 79 is to be extinguished in accordance with Article 124(1)(k) (1) if there is sufficient evidence to the satisfaction of the customs authorities that the goods have not been used or consumed and have been removed from the customs territory of the Union. Does the term ‘used’ mean that goods have been processed or refined for the purpose for which authorisation was granted to a company for those goods, or does the term concern a use which goes beyond that processing or refining? Is it relevant whether the use takes place before or after the customs debt arose?
(1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).
