Court of Justice of the European Union · Judgment
C-368/21R.T. v Hauptzollamt Hamburg
- Decided
- 2022-09-08
- ECLI
- ECLI:EU:C:2022:647
- CELEX
- 62021CJ0368
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Regulation (EU) 2015/2446 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.
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