CELEX: 62008CN0007
Language: en
Date: 2008-01-09 00:00:00
Title: Case C-7/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 9 January 2008 — Har Vaessen Douane Service B.V. v Staatssecretaris van Financiën

12.4.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 92/11
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 9 January 2008 — Har Vaessen Douane Service B.V. v Staatssecretaris van Financiën
   (Case C-7/08)
   (2008/C 92/18)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   Har Vaessen Douane Service B.V. and Staatssecretaris van Financiën
   Questions referred
   
               1.
            
            
               Is Article 27 of Regulation (EEC) No 918/83 of 28 March 1983 (1), as amended by Regulation (EEC) No 3357/91 of 7 November 1991 (2), to be interpreted as meaning that the relief referred to in that Article may be claimed in respect of consignments made up of goods which are individually of negligible value but are dispatched as a grouped consignment with a combined intrinsic value which exceeds the value threshold in Article 27?
            
         
               2.
            
            
               Should Article 27 of the regulation referred to be applied on the basis that ‘dispatched direct from a third country to a consignee in the Community’ also covers a situation in which the goods are in a third country before being dispatched to the consignee but the consignee's contractual partner is established in the Community?
            
         
      (1)  Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (OJ 1983 L 105, p. 1).
   
      (2)  OJ 1991 L 318, p. 3.