Court of Justice of the European Union · Judgment
C-26/18Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main
- Decided
- 2019-07-10
- ECLI
- ECLI:EU:C:2019:579
- CELEX
- 62018CJ0026
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred.
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.
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