Case C-351/10: Judgment of the Court (Fourth Chamber) of 16 June 2011 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Zollamt Linz Wels v Laki DOOEL (Community Customs Code — Regulation implementing the Customs Code — Articles 555(1)(c) and 558(1) — Vehicle which has entered the customs territory under the temporary importation procedure with total relief from import duties — Vehicle used for internal traffic — Unlawful use — Incurring of a customs debt — National authorities competent to levy customs duties)
Date: 2011-06-16
Institutions: Court of Justice
Subjects: VAT, commercial vehicle, customs duties, customs regulations, import, interpretation of the law, intra-EU transport, transport authorisation








C_2011226EN.01000702.xml










30.7.2011   


EN


Official Journal of the European Union


C 226/7





Judgment of the Court (Fourth Chamber) of 16 June 2011 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Zollamt Linz Wels v Laki DOOEL
(Case C-351/10) (1)

(Community Customs Code - Regulation implementing the Customs Code - Articles 555(1)(c) and 558(1) - Vehicle which has entered the customs territory under the temporary importation procedure with total relief from import duties - Vehicle used for internal traffic - Unlawful use - Incurring of a customs debt - National authorities competent to levy customs duties)
2011/C 226/12
Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings


Applicant: Zollamt Linz Wels

Defendant: Laki DOOEL

Re:

Reference for a preliminary ruling — Verwaltungsgerichtshof — Interpretation of Articles 204(1)(a) and 215 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), Articles 555(1)(c) and 558(1) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92 (OJ 1993 L 253, p. 1) and Article 61 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Transport of goods by road in the European Union — Use of a vehicle that is not authorised in the Member State of destination of the goods — Place where the customs debt arises — Competence of the Member State of origin or of the Member State of destination

Operative part of the judgment

Article 555(1) and Article 558(1)(c) of 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, as amended by Commission Regulation (EC) No 993/2001 of 4 May 2001, must be interpreted as meaning that 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 which is 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.


(1)  OJ C 274, 9.10.2010.