CELEX: C2005/045/15
Language: en
Date: 2005-02-19 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 15 December 2004 in Case C-272/03 (reference for a preliminary ruling from the Bundesfinanzhof): Hauptzollamt Neubrandenburg v Jens Christian Siig (Community Customs Code — Incurrence of a customs debt — Temporary admission procedure — Change of the tractor of a semi-trailer)

19.2.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 45/8
            
         
      JUDGMENT OF THE COURT
   
   (Fifth Chamber)
   of 15 December 2004
   in Case C-272/03 (reference for a preliminary ruling from the Bundesfinanzhof): Hauptzollamt Neubrandenburg v Jens Christian Siig (1)
   
   (Community Customs Code - Incurrence of a customs debt - Temporary admission procedure - Change of the tractor of a semi-trailer)
   (2005/C 45/15)
   Language of the case: German
   In Case C-272/03: reference for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 13 May 2003, received at the Court on 24 June 2003, in the proceedings between Hauptzollamt Neubrandenburg and Jens Christian Siig, trading as ‘Internationale Transport’ Export-Import – the Court: (Fifth Chamber) composed of R. Silva de Lapuerta, President of the Chamber, C. Gulmann and R. Schintgen, Judges; A. Tizzano, Advocate General; R. Grass, Registrar, has given a judgment on 15 December 2004, in which it rules:
   Articles 718(3)(d) and 670(p) 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 must be interpreted as meaning that those provisions prohibit the use of a road tractor registered outside the customs territory of the Community to transport a semi-trailer from a place within the customs territory of the Community, where the semi-trailer is loaded with goods, to another place within the customs territory of the Community, where the semi-trailer is merely parked with a view to being transported subsequently by another road tractor to the consignee of the goods, who is established outside the customs territory of the Community.
   
      (1)  OJ C 213 of 06.09.2003