Opinion of the Advocate General — ECLI:EU:C:2018:838
Date: 2018-10-17
Language of the case: German
Subject matter: Free movement of goods;Internal market - Principles;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 17 August 2017 — Deutsche Post AG v Hauptzollamt Köln (Case C-496/17) Language of the case: German Referring court Finanzgericht Düsseldorf Parties to the main proceedings Applicant: Deutsche Post AG Defendant: Hauptzollamt Köln Question referred Is the second subparagraph of Article 24(1) of Commission Implementing Regulation (EU) 2015/2447 1 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code to be interpreted as meaning that this provision permits the customs authority to request the applicant to inform it of the tax identification numbers issued by the German Bundeszentralamt für Steuern (Federal Central Tax Office) for the purpose of income tax collection and the tax offices responsible for the income tax assessment of the members of the applicant’s supervisory board, its managing directors, heads of department, head of accounts, head of the customs department as well as those individuals responsible for customs matters and those dealing with customs matters employed by the applicant? ____________ 1 OJ 2015 L 343, p. 558.