Court of Justice of the European Union · Judgment
C-112/01SPKR 4 nr. 3482 ApS v Skatteministeriet, Told- og Skattestyrelsen, Aktieselskabet af 11/9 1996 and Arden Transport & Spedition ved Søren Lauritsen og Lene Lauritsen I/S (ATS)
- Decided
- 2002-11-14
- ECLI
- ECLI:EU:C:2002:663
- CELEX
- 62001CJ0112
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Regulations (EEC) Nos 2913/92 and 2454/93 - External Community transit - Offence or irregularity - Recovery of a customs debt - Conditions.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act