C-187/14Skatteministeriet v DSV Road A/S

Domstolens egne nøkkelord

Reference for a preliminary ruling — Community Customs Code — Regulation (EEC) No 2913/92 — Articles 203 and 204 — Regulation (EEC) No 2454/93 — Article 859 — External transit procedure — Incurrence of a customs debt — Removal or not from customs supervision — Failure to perform an obligation — Late submission of the goods at the office of destination — Goods refused by the consignee and returned without having been submitted to the customs office — Goods again placed under the external transit procedure via a fresh declaration — Directive 2006/112/EC — Article 168(e) — Deduction of VAT on import by the carrier.

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