C-230/08Dansk Transport og Logistik v Skatteministeriet

Domstolens egne nøkkelord

Community Customs Code - Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 - Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ - Regulation implementing the Customs Code - Article 867a - Directive 92/12/EEC - Articles 5(1) and (2), 6, 7(1), 8 and 9 - Sixth VAT Directive - Articles 7, 10(3) and 16(1) - Unlawful introduction of goods - Transport of goods with a TIR carnet - Seizure and destruction - Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable - Extinction of the customs and tax debt.

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