CELEX: C2004/284/04
Language: en
Date: 2004-11-20 00:00:00
Title: Judgment of the Court (Second Chamber) of 23 September 2004 in Case C-414/02: (reference for a preliminary ruling from the Verwaltungsgerichtshof): Spedition Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul v Finanzlandesdirektion für Oberösterreich (Community Customs Code — Article 202 — Accrual of the customs debt — Unlawful introduction into the Community customs territory — Meaning of ‘debtor’ of such a debt — Extension to the employer of liability for the debt of an employee who has committed irregularities in the performance of customs obligations)

20.11.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 284/2
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 23 September 2004
   in Case C-414/02: (reference for a preliminary ruling from the Verwaltungsgerichtshof): Spedition Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul v Finanzlandesdirektion für Oberösterreich (1)
   
   (Community Customs Code - Article 202 - Accrual of the customs debt - Unlawful introduction into the Community customs territory - Meaning of ‘debtor’ of such a debt - Extension to the employer of liability for the debt of an employee who has committed irregularities in the performance of customs obligations)
   (2004/C 284/04)
   Language of the case: German
   In Case C-414/02: reference for a preliminary ruling under Article 234 EC from the Verwaltungsgerichtshof (Austria), made by decision of 6 November 2002, received at the Court on 19 November 2002, in the proceedings between Spedition Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul and Finanzlandesdirektion für Oberösterreich — the Court (Second Chamber), composed of: C.W.A. Timmermans, President of the Chamber, C. Gulmann, J.-P. Puissochet (Rapporteur), R. Schintgen and F. Macken, Judges; A. Tizzano, Advocate General; R. Grass, Registrar, has given a judgment on 23 September 2004, in which it has ruled:
   Article 202(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code is to be interpreted as meaning that it does not preclude national legislation such as Paragraph 79(2) of the Zollrechts-Durchführungsgesetz (Act to implement customs law) which, in the event of unlawful introduction into the customs territory of the Community of goods subject to import duties, makes the employer co-debtor of the customs debt of the employee who introduced those goods in the conduct of the employer's affairs, so long as such legislation requires that the employer took part in the introduction of the goods and knew or ought reasonably to have known that such introduction was unlawful.
   
      (1)  OJ C 19, 25.1.2003.