CELEX: 62010CA0454
Language: en
Date: 2011-11-17 00:00:00
Title: Case C-454/10: Judgment of the Court (Second Chamber) of 17 November 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Oliver Jestel v Hauptzollamt Aachen (Community Customs Code — Second indent of Article 202(3) — Customs debt incurred through unlawful introduction of goods — Meaning of ‘debtor’ — Participation in unlawful introduction — Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully)

28.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/18
            
         
      Judgment of the Court (Second Chamber) of 17 November 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Oliver Jestel v Hauptzollamt Aachen
      (Case C-454/10) (1)
      
      (Community Customs Code - Second indent of Article 202(3) - Customs debt incurred through unlawful introduction of goods - Meaning of ‘debtor’ - Participation in unlawful introduction - Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully)
      (2012/C 25/29)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Oliver Jestel
      
         Defendant: Hauptzollamt Aachen
      
         Re:
      
      Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of the second indent of Article 202(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Customs debt incurred through the unlawful introduction of goods into the customs territory of the European Union — Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully without directly taking part in that introduction — Conditions under which such a person can be considered to be a debtor of a customs debt.
      
         Operative part of the judgment
      
      The second indent of Article 202(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that a person who, without being directly involved in the introduction of goods, participated in the introduction as intermediary in the conclusion of contracts of sale relating to those goods must be considered to be a debtor of a customs debt incurred through the unlawful introduction of goods into the customs territory of the European Union where that person was aware, or should reasonably have been aware, that that introduction was unlawful, which is a matter for the national court to determine.
      
         (1)  OJ C 317, 20.11.2010.