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Court of Justice of the European Union · Judgment

C-371/99Liberexim BV v Staatssecretaris van Financiën

Decided
2002-07-11
ECLI
ECLI:EU:C:2002:433
CELEX
61999CJ0371
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Importation by removal of goods from customs arrangements - Transport by road under the TIR arrangements or the external Community transit arrangements - Changing of tractor - Unloading of trailer and destruction of seals - Removal of goods from customs supervision.

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
    • 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

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