CELEX: 62018CA0026
Language: en
Date: 2019-07-10 00:00:00
Title: Case C-26/18: Judgment of the Court (First Chamber) of 10 July 2019 (request for a preliminary ruling from the Hessisches Finanzgericht — Germany) — Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main (Reference for a preliminary ruling — Customs Union — Regulation (EEC) No 2913/92 — Articles 202 and 203 — Customs duties on imports — Incurrence of a customs debt due to failure to comply with customs rules — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(d) and Article 30 — Import VAT — Taxable event — Definition of ‘importation’ of goods — Requirement of entry of the goods into the economic network of the European Union — Transportation of those goods into a Member State other than the Member State in which the customs debt arose)

9.9.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 305/12
            
         
      Judgment of the Court (First Chamber) of 10 July 2019 (request for a preliminary ruling from the Hessisches Finanzgericht — Germany) — Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main
      (Case C-26/18) (1)
      
      (Reference for a preliminary ruling - Customs Union - Regulation (EEC) No 2913/92 - Articles 202 and 203 - Customs duties on imports - Incurrence of a customs debt due to failure to comply with customs rules - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(d) and Article 30 - Import VAT - Taxable event - Definition of ‘importation’ of goods - Requirement of entry of the goods into the economic network of the European Union - Transportation of those goods into a Member State other than the Member State in which the customs debt arose)
      (2019/C 305/14)
      Language of the case: German
      
         Referring court
      
      Hessisches Finanzgericht
      
         Parties to the main proceedings
      
      
         Applicant: Federal Express Corporation Deutsche Niederlassung
      
         Defendant: Hauptzollamt Frankfurt am Main
      
         Operative part of the judgment
      
      Article 2(1)(d) and Article 30 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, when goods are introduced into the territory of the European Union, it is not sufficient that those goods were the subject of a failure to comply with customs rules in a given Member State, which in that Member State gave rise to a customs debt on importation, in order to find that those goods entered into the economic network of the European Union in that Member State, where is it is established that those goods were transported into another Member State, their final destination, where they were consumed, the import VAT relating to those goods then arising only in that other Member State.
      
         (1)  OJ C 152, 30.4.2018.