CELEX: 62019CA0330
Language: en
Date: 2020-10-08 00:00:00
Title: Case C-330/19: Judgment of the Court (Seventh Chamber) of 8 October 2020 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Exter BV (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 121(1) — Inward processing procedure — Release for free circulation — Incurrence of a customs debt — Determination of the debt — Concept of ‘taxation elements’ — Taking account of a preferential tariff measure)

30.11.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 414/7
            
         
      Judgment of the Court (Seventh Chamber) of 8 October 2020 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Exter BV
      (Case C-330/19) (1)
      
      (Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Article 121(1) - Inward processing procedure - Release for free circulation - Incurrence of a customs debt - Determination of the debt - Concept of ‘taxation elements’ - Taking account of a preferential tariff measure)
      (2020/C 414/07)
      Language of the case: Dutch
      
         Referring court
      
      Hoge Raad der Nederlanden
      
         Parties to the main proceedings
      
      
         Applicant: Staatssecretaris van Financiën
      
         Defendant: Exter BV
      
         Operative part of the judgment
      
      Article 121(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as precluding the application of a preferential tariff measure leading to a reduced rate of customs duty, which was in force at the time of acceptance of the declaration of placing of goods under the inward processing procedure, but which was suspended at the date of acceptance of the declaration of release of those goods for free circulation.
      
         (1)  OJ C 238, 15.7.2019.