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Document 62012CN0182

    Case C-182/12: Reference for a preliminary ruling from the Székesfehérvári Törvényszék (Hungary) lodged on 19 April 2012 — Gábor Fekete v Nemzeti Adó- és Vámhivatal Középdunántúli Regionális Vám- és Pénzügyőri Főigazgatósága

    SL C 217, 21.7.2012, p. 6–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    21.7.2012   

    EN

    Official Journal of the European Union

    C 217/6


    Reference for a preliminary ruling from the Székesfehérvári Törvényszék (Hungary) lodged on 19 April 2012 — Gábor Fekete v Nemzeti Adó- és Vámhivatal Középdunántúli Regionális Vám- és Pénzügyőri Főigazgatósága

    (Case C-182/12)

    2012/C 217/10

    Language of the case: Hungarian

    Referring court

    Székesfehérvári Törvényszék

    Parties to the main proceedings

    Applicant: Gábor Fekete

    Defendant: Nemzeti Adó- és Vámhivatal Középdunántúli Regionális Vám- és Pénzügyőri Főigazgatósága

    Question referred

    Under Article 561(2) of Commission Regulation (EEC) No 2454/93 (1) of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (‘the implementing Regulation’) is authorisation granted by the owner of the means of transport established outside the (customs) territory sufficient to establish private use of the means of transport or is private use of the means of transport only possible in the framework of an employment relationship, and thus where provided for (by the owner) in the contract of employment?


    (1)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; OJ L 253, 11.10.1993, p. 1.


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