Joined Cases C-226/14 and C-228/14: Judgment of the Court (First Chamber) of 2 June 2016 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt (C-226/14), DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig (C-228/14) (References for a preliminary ruling — Value added tax — Customs warehousing — External transit procedure — Incurrence of a customs debt as a result of non-fulfilment of an obligation — Chargeability of value added tax)
Date: 2016-06-02
Institutions: Court of Justice
Subjects: VAT, customs debt, customs transit, customs warehouse, re-export, taxpayer








C_2016287EN.01000202.xml










8.8.2016   


EN


Official Journal of the European Union


C 287/2





Judgment of the Court (First Chamber) of 2 June 2016 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt (C-226/14), DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig (C-228/14)
(Joined Cases C-226/14 and C-228/14) (1)

((References for a preliminary ruling - Value added tax - Customs warehousing - External transit procedure - Incurrence of a customs debt as a result of non-fulfilment of an obligation - Chargeability of value added tax))
(2016/C 287/03)
Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings


Applicants: Eurogate Distribution GmbH (C-226/14), DHL Hub Leipzig GmbH (C-228/14)

Defendants: Hauptzollamt Hamburg-Stadt (C-226/14), Hauptzollamt Braunschweig (C-228/14)

Operative part of the judgment







1.


Article 7(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 2004/66/EC of 26 April 2004, must be interpreted as meaning that value added tax on goods which have been re-exported as non-Community goods is not due where those goods have not been removed from the customs arrangement provided for in that provision at the date of their re-exportation but were removed from that arrangement as a result of their re-exportation, and that is the case even where a customs debt is incurred exclusively on the basis of Article 204 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005.










2.


Article 236(1) of Regulation No 2913/92, as amended by Regulation No 648/2005, read in conjunction with the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as meaning that, in a situation such as that at issue in the main proceedings, since value added tax on goods which have been re-exported as non-Community goods is not due where those goods have not been removed from the customs arrangement provided for in Article 61 of that directive, and that is the case even where a customs debt is incurred exclusively on the basis of Article 204 of Regulation No 2913/92, as amended by Regulation No 648/2005, nobody is liable for payment of the value added tax. Article 236 of Regulation No 2913/92 must be interpreted as not being applicable in situations relating to the repayment of value added tax.






(1)  OJ C 303, 8.9.2014.