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Document 62001CJ0337
Judgment of the Court (Second Chamber) of 12 February 2004.#Hamann International GmbH Spedition + Logistik v Hauptzollamt Hamburg-Stadt.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Community Customs Code - Customs debt on import - Removal of goods from customs supervision.#Case C-337/01.
Hotărârea Curții (camera a doua) din data de 12 februarie 2004.
Hamann International GmbH Spedition + Logistik împotriva Hauptzollamt Hamburg-Stadt.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.
Cauza C-337/01.
Hotărârea Curții (camera a doua) din data de 12 februarie 2004.
Hamann International GmbH Spedition + Logistik împotriva Hauptzollamt Hamburg-Stadt.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.
Cauza C-337/01.
ECLI identifier: ECLI:EU:C:2004:90
*A9* Bundesfinanzhof, Beschluß vom 17/07/2001 (VII R 99/00)
- Betriebs-Berater 2001 p.2046 (résumé)
- Der Betrieb 2001 p.VIII (résumé)
- Zeitschrift für Zölle und Verbrauchsteuern 2001 p.376-378
- Sammlung der Entscheidungen des Bundesfinanzhofs Bd.195 p.481-486
- Müller-Eiselt, Klaus Peter: Die Entstehung der Zollschuld bei Verstoß gegen Verfahrensvorschriften nach dem Zollkodex - Das Zollschuldrecht auf dem Irrweg zu einem Sanktionszollrecht?, Zeitschrift für Zölle und Verbrauchsteuern 2001 p.398-402
*P1* Bundesfinanzhof, Beschluß vom 20/07/2004 (VII R 99/00)
- Betriebs-Berater 2004 p.2342 (résumé)
- Sammlung der Entscheidungen des Bundesfinanzhofs 2005 Bd.206 p.495-502
- Zeitschrift für Zölle und Verbrauchsteuern 2005 p.15-17
«(Community Customs Code – Customs debt on import – Removal of goods from customs supervision)»
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(Council Regulation No 2913/92, Art. 203(1))
JUDGMENT OF THE COURT (Second Chamber)
12 February 2004(1)
((Community Customs Code – Customs debt on import – Removal of goods from customs supervision))
In Case C-337/01, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Hamann International GmbH Spedition + Logistikand
Hauptzollamt Hamburg-Stadt, on the interpretation of Article 203(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1),THE COURT (Second Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Hamann International GmbH Spedition + Logistik, represented by M. Zitzmann, of the Hauptzollamt Hamburg-Stadt, represented by T. Cirener, acting as Agent, and of the Commission, represented by J.-C. Schieferer, at the hearing on 5 February 2003,
after hearing the Opinion of the Advocate General at the sitting on 12 June 2003,
gives the following
On those grounds,
THE COURT (Second Chamber),
in answer to the question referred to it by the Bundesfinanzhof by order of 17 July 2001, hereby rules:
Skouris |
Schintgen |
Colneric |
R. Grass |
V. Skouris |
Registrar |
President |