# C_2013026EN.01002202.xml

| 26.1.2013 | EN | Official Journal of the European Union | C 26/22 |
| --------- | -- | -------------------------------------- | ------- |

---

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 25 October 2012 — Minister van Financiën; other party: X BV

(Case C-480/12)

2013/C 26/41

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Minister van Financiën

Other party: X BV

Questions referred

| 1. | (a)
Must Articles 203 CCC [Community Customs Code] and 204 CCC,( 1 ) read in conjunction with Article 859 (in particular Article 859(2)(c)) CCIP [Regulation implementing the Community Customs Code],( 2 ) be interpreted as meaning that the (mere) exceeding of the transportation time-limit set in accordance with Article 356(1) CCIP does not lead to a customs debt being incurred by reason of a removal from customs supervision within the meaning of Article 203 CCC, but to a customs debt being incurred on the basis of Article 204 CCC? (b)
Does an affirmative answer to Question 1 require that the persons concerned supply the customs authorities with information regarding the reasons for exceeding the time-limit or that they at least explain to the customs authorities where the goods were held during the time which elapsed between the time-limit set in accordance with Article 356 [CCIP] and the time at which they were actually presented at the customs office of destination? | (a) | Must Articles 203 CCC [Community Customs Code] and 204 CCC,( 1 ) read in conjunction with Article 859 (in particular Article 859(2)(c)) CCIP [Regulation implementing the Community Customs Code],( 2 ) be interpreted as meaning that the (mere) exceeding of the transportation time-limit set in accordance with Article 356(1) CCIP does not lead to a customs debt being incurred by reason of a removal from customs supervision within the meaning of Article 203 CCC, but to a customs debt being incurred on the basis of Article 204 CCC? | (b) | Does an affirmative answer to Question 1 require that the persons concerned supply the customs authorities with information regarding the reasons for exceeding the time-limit or that they at least explain to the customs authorities where the goods were held during the time which elapsed between the time-limit set in accordance with Article 356 [CCIP] and the time at which they were actually presented at the customs office of destination? |
| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| (a) | Must Articles 203 CCC [Community Customs Code] and 204 CCC,( 1 ) read in conjunction with Article 859 (in particular Article 859(2)(c)) CCIP [Regulation implementing the Community Customs Code],( 2 ) be interpreted as meaning that the (mere) exceeding of the transportation time-limit set in accordance with Article 356(1) CCIP does not lead to a customs debt being incurred by reason of a removal from customs supervision within the meaning of Article 203 CCC, but to a customs debt being incurred on the basis of Article 204 CCC? | | | | |
| (b) | Does an affirmative answer to Question 1 require that the persons concerned supply the customs authorities with information regarding the reasons for exceeding the time-limit or that they at least explain to the customs authorities where the goods were held during the time which elapsed between the time-limit set in accordance with Article 356 [CCIP] and the time at which they were actually presented at the customs office of destination? | | | | |

| 2. | Must the Sixth Directive,( 3 ) in particular Article 7 of that directive, be interpreted as meaning that VAT becomes chargeable when a customs debt is incurred exclusively on the basis of Article 204 CCC? |
| -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |

---

( 1 )  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).

( 2 )  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).

( 3 )  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).

---