Judgment — ECLI:EU:C:2013:151
Date: 2013-03-07
Language of the case: Hungarian
Court formation: Eighth Chamber
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Hungary

Summary — Judgment of the Court (Eighth Chamber), 7 March 2013 Customs union — Common Customs Tariff — System of temporary importation with relief from duties — Vehicle for private use whose owner is established in a third country — Private use of the vehicle — Authorisation by the owner otherwise than by an employment contract concluded with the user — No relief (Commission Regulation No 2454/93, Art. 561(2) Article 561(2) of Regulation No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 993/2001, must be interpreted as meaning that the total relief from import duties provided for by that provision for a means of transport used privately by a person established in the customs territory of the Union may be granted only if such use is provided for in a contract of employment between that person and the owner of the vehicle established outside that territory. (see para. 26, operative part)