Source: All England Reporter
Publisher Citation: [2008] All ER (D) 67 (Nov)
Court: Court of Justice of the European Communities (Third Chamber)
Judge:

Judges Rosas (President of the Chamber), O Caoimh, Cunha Rodrigues, Lohmus (Rapporteur) and Arabadjiev

Judgment Dates: 6 November 2008

Catchwords

European Community - Customs and excise - Duties - Imported goods - Post-clearance recovery of customs duties - Concept of person importing goods or having them imported for free circulation - Concept of transfer of goods within - Commission Regulation (EEC) 2454/93, art 291(1) - Council Regulation (EEC) 2913/92.

The Case

European Community Customs and excise. The European Court of Justice gave a preliminary ruling concerning the payment of import duties.

Practice Areas

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