Court of Justice of the European Union · Judgment
C-414/02Spedition Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul v Finanzlandesdirektion für Oberösterreich
- Decided
- 2004-09-23
- ECLI
- ECLI:EU:C:2004:551
- CELEX
- 62002CJ0414
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Community Customs Code - Article 202 - Accrual of the customs debt - Unlawful introduction into the Community customs territory - Meaning of "debtor" of such a debt - Extension to the employer of liability for the debt of an employee who has committed irregularities in the performance of customs obligations.
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
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