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Document 62013CN0075

Case C-75/13: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 February 2013 — SEK Zollagentur GmbH v Hauptzollamt Gießen

SL C 147, 25.5.2013, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

25.5.2013   

EN

Official Journal of the European Union

C 147/8

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 February 2013 — SEK Zollagentur GmbH v Hauptzollamt Gießen

(Case C-75/13)

2013/C 147/13

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: SEK Zollagentur GmbH

Defendant: Hauptzollamt Gießen

Questions referred

1.

Are the relevant provisions of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, (1) in particular Article 50 thereof, to be interpreted as meaning that an article left with a person by the customs authority for temporary storage in an approved place is deemed to have been removed from customs supervision if it is declared for an external transit procedure, but it does not in fact accompany the prepared transit papers on the transport planned and is not presented to the customs office at the place of destination?

2.

If the answer to the first question is affirmative: In such circumstances is the person who, as the approved consignor, placed the goods in the transit procedure a customs debtor under the first indent of Article 203(3) of the Customs Code or under the fourth indent of Article 203(3) of the Customs Code?

(1)  OJ 1992 L 302, p. 1.

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