# C_2018152EN.01000301.xml

| 30.4.2018 | EN | Official Journal of the European Union | C 152/3 |
| --- | --- | --- | --- |

30.4.2018

EN

Official Journal of the European Union

C 152/3

---

Request for a preliminary ruling from the Hessisches Finanzgericht (Germany) lodged on 16 January 2018 — Federal Express Corporation, German branch v Hauptzollamt Frankfurt am Main

(Case C-26/18)

(2018/C 152/04)

Language of the case: German

Referring court

Referring court

Hessisches Finanzgericht

Parties to the main proceedings

Parties to the main proceedings

Applicant: Federal Express Corporation, German branch

Applicant:

Defendant: Hauptzollamt Frankfurt am Main

Defendant:

Questions referred

Questions referred

| 1. | Is importation within the meaning of Articles 2(1)(d) and 30 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) subject to the condition that goods which have been introduced into the territory of the European Union must enter the economic network of the European Union, or is the mere risk that the goods introduced may enter the economic network of the European Union sufficient?
  If importation is subject to the condition that goods must enter the economic network of the European Union: |
| --- | --- |

1.

Is importation within the meaning of Articles 2(1)(d) and 30 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) subject to the condition that goods which have been introduced into the territory of the European Union must enter the economic network of the European Union, or is the mere risk that the goods introduced may enter the economic network of the European Union sufficient?

1

If importation is subject to the condition that goods must enter the economic network of the European Union:

| 2. | Do goods which have been introduced into the territory of the European Union automatically enter the economic network of the European Union in the case where, contrary to customs law, those goods are not placed under an arrangement within the meaning of the first paragraph of Article 61 of the Directive or, although initially placed under such an arrangement, they later cease to be covered by that arrangement on account of conduct contrary to customs law, or is it the case that, in the event of conduct contrary to customs law, entry into the economic network of the European Union is subject to the condition that it may be presumed that, on account of the conduct contrary to customs law, the goods entered the economic network of the European Union in the fiscal territory of the Member State in which the unlawful conduct was committed and may have been consumed or used? |
| --- | --- |

2.

Do goods which have been introduced into the territory of the European Union automatically enter the economic network of the European Union in the case where, contrary to customs law, those goods are not placed under an arrangement within the meaning of the first paragraph of Article 61 of the Directive or, although initially placed under such an arrangement, they later cease to be covered by that arrangement on account of conduct contrary to customs law, or is it the case that, in the event of conduct contrary to customs law, entry into the economic network of the European Union is subject to the condition that it may be presumed that, on account of the conduct contrary to customs law, the goods entered the economic network of the European Union in the fiscal territory of the Member State in which the unlawful conduct was committed and may have been consumed or used?

---

(1)  OJ 2006 L 347, p. 1.

1

---