CELEX: 62017CA0643
Language: en
Date: 2019-03-07 00:00:00
Title: Case C-643/17: Judgment of the Court (Sixth Chamber) of 7 March 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Suez II Water Technologies & Solutions Portugal, Unipessoal Lda, formerly GE Power Controls Portugal Unipessoal, Lda v Fazenda Pública (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 37 — Community Customs Code — Regulation (EEC) No 2454/93 — Article 313 — Customs status of goods — Presumption of the Community status of goods)

29.4.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 148/4
            
         
      Judgment of the Court (Sixth Chamber) of 7 March 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Suez II Water Technologies & Solutions Portugal, Unipessoal Lda, formerly GE Power Controls Portugal Unipessoal, Lda v Fazenda Pública
      (Case C-643/17) (1)
      
      (Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Article 37 - Community Customs Code - Regulation (EEC) No 2454/93 - Article 313 - Customs status of goods - Presumption of the Community status of goods)
      (2019/C 148/04)
      Language of the case: Portuguese
      
         Referring court
      
      Supremo Tribunal Administrativo
      
         Parties to the main proceedings
      
      
         Appellant: Suez II Water Technologies & Solutions Portugal, Unipessoal Lda, formerly GE Power Controls Portugal Unipessoal, Lda
      
         Respondent: Fazenda Pública
      
         Operative part of the judgment
      
      Article 313 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, as amended by Commission Regulation (EC) No 75/98 of 12 January 1998, must be interpreted as meaning that goods, such as those at issue in the main proceedings, supplied and invoiced by companies established in third countries to a company established in the customs territory of the European Union in order to be used there, must be regarded as having been brought into that territory within the meaning of Article 37 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996, and to be covered, in that regard, by the exception provided for in Article 313(2)(a) of Regulation No 2454/93, as amended by Regulation No 75/98, as only goods in respect of which it has been proven that a procedure for releasing them for free circulation in the customs territory of the European Union has been carried out are to be recognised as having Community status.
      
         (1)  OJ C 52, 12.2.2018.