CELEX: 62014CA0528
Language: en
Date: 2016-04-27 00:00:00
Title: Case C-528/14: Judgment of the Court (Fourth Chamber) of 27 April 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X v Staatssecretaris van Financiën (Reference for a preliminary ruling — Common Customs Tariff — Regulation (EC) No 1186/2009 — Article 3 — Relief from import duties — Personal property — Transfer of residence from a third country to a Member State — Definition of ‘normal place of residence’ — Impossible to have at the same time a normal place of residence in a Member State and in a third country — Criteria for determining the normal place of residence)

4.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 243/10
            
         Judgment of the Court (Fourth Chamber) of 27 April 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X v Staatssecretaris van Financiën
   (Case C-528/14) (1)
   
   ((Reference for a preliminary ruling - Common Customs Tariff - Regulation (EC) No 1186/2009 - Article 3 - Relief from import duties - Personal property - Transfer of residence from a third country to a Member State - Definition of ‘normal place of residence’ - Impossible to have at the same time a normal place of residence in a Member State and in a third country - Criteria for determining the normal place of residence))
   (2016/C 243/09)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: X
   
      Defendant: Staatssecretaris van Financiën
   
      Operative part of the judgment
   
   
               1.
            
            
               Article 3 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty is to be interpreted as meaning that, for the purposes of the application of that provision, a natural person may not have at the same time a normal place of residence in both a Member State and in a third country.
            
         
               2.
            
            
               In circumstances such as those in the main proceedings, where the person concerned has both personal and occupational ties in a third country and personal ties in a Member State, it is necessary, for the purpose of determining whether the normal place of residence of that person within the meaning of Article 3 of Regulation No 1186/2009 is in the third country, to attach particular importance to the length of that person’s stay in the third country when carrying out an overall assessment of the relevant facts.
            
         
      (1)  OJ C 56, 16.2.2015.