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Court of Justice of the European Union · Judgment

C‑273/12Directeur général des douanes et droits indirects and Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL

Decided
2013-07-11
ECLI
ECLI:EU:C:2013:466
CELEX
62012CJ0273
Finality
Final, the decision cannot be appealed

The court's own keywords

Community Customs Code — Regulation (EEC) No 2913/92 — Article 206 — Incurrence of a customs debt — Theft of goods placed under customs warehousing arrangements — Notion of ‘irretrievable loss of goods as a result of force majeure’– Directive 2006/112/EC — Article 71 — Value added tax — Chargeable event — Chargeability of tax.

Interprets

    EUR-LexThe Court

    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
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    • Model card and audit published under the EU AI Act

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