Judgment — ECLI:EU:C:2011:406
Date: 2011-06-16
Language of the case: German
Court formation: Fourth Chamber
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Austria

Summary of the Judgment Customs union – System of temporary importation with relief from duties – Road vehicles for commercial use – Vehicle used for internal traffic – Unloading of goods in a Member State without authorisation to do so (Commission Regulation No 2454/93, Arts 555(1) and 558(1)(c), as amended by Regulation No 993/2001) On a proper construction of Article 555(1) and Article 558(1)(c) of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 993/2001, the irregularity in respect of the use of a vehicle imported into the European Union under the temporary importation procedure with total relief from import duties and used for internal traffic must be regarded as occurring at the moment of crossing the border of the Member State in which the vehicle is used in breach of the national provisions in the field of transport, that is to say, without authorisation to unload given by the Member State of unloading, the authorities of that Member State being responsible for levying those duties. (see para. 41, operative part)