CELEX: 62011CN0028
Language: en
Date: 2011-01-18 00:00:00
Title: Case C-28/11: Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 18 January 2011 — Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt

30.4.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 130/8
            
         Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 18 January 2011 — Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt
   (Case C-28/11)
   2011/C 130/15
   Language of the case: German
   
      Referring court
   
   Finanzgericht Hamburg
   
      Parties to the main proceedings
   
   
      Applicant: Eurogate Distribution GmbH
   
      Defendant: Hauptzollamt Hamburg-Stadt
   
      Question referred
   
   On a proper interpretation of Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) (‘the Customs Code’) does infringement of the obligation, in the case of non-Community goods which were in the customs warehousing procedure and acquired a new customs destination at the termination of that procedure, to record the removal of the goods from the customs warehouse in the apposite computer programme forthwith upon termination of the customs warehousing procedure — rather than considerably later — cause a customs debt to arise in respect of the goods?
   
      (1)  OJ 1992 L 302, p. 1