CELEX: 62010CN0262
Language: en
Date: 2010-05-27 00:00:00
Title: Case C-262/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 May 2010 — Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg

11.9.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 246/17
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 May 2010 — Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg
   (Case C-262/10)
   ()
   2010/C 246/29
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Döhler Neuenkirchen GmbH
   
      Defendant: Hauptzollamt Oldenburg
   
      Question referred
   
   Is Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) to be interpreted as meaning that it also applies to non-fulfilment of those obligations which are to be fulfilled only after discharge of the relevant customs procedure which has been used, so that where goods imported under an inward processing procedure in the form of a system of suspension have been partly re-exported within the time-limit the failure to fulfil the obligation to supply the bill of discharge to the supervising office within 30 days of the expiry of the time-limit for discharging the procedure gives rise to a customs debt in respect of the entire quantity of the imported goods covered by the bill of discharge if the requirements of Article 859(9) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 (2) establishing the Community Customs Code, as amended by Article 1(30)(b) of Commission Regulation (EC) No 993/2001 of 4 May 2001 (3) are not fulfilled?
   
      (1)  OJ 1992 L 302, p. 1.
   
      (2)  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;  OJ 1993 L 253, p. 1.
   
      (3)  Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; OJ 2001 L 141, p. 1.