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Court of Justice of the European Union · Judgment

C‑480/12Minister van Financiën v X BV

Decided
2014-05-15
ECLI
ECLI:EU:C:2014:329
CELEX
62012CJ0480
Finality
Final, the decision cannot be appealed

The court's own keywords

Community Customs Code — Scope of Articles 203 and 204(1)(a) of Regulation (EEC) No 2913/92 — External transit procedure — Customs debt incurred through non-fulfilment of an obligation — Belated presentation of the goods at the office of destination — Sixth VAT Directive — Article 10(3) — Link between the incurring of customs debt and the incurring of VAT debt — Concept of taxable transactions.

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.

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