CELEX: 62012CA0182
Language: en
Date: 2013-03-07 00:00:00
Title: Case C-182/12: Judgment of the Court (Eighth Chamber) of 7 March 2013 (request for a preliminary ruling from the Székesfehérvári Törvényszék — Hungary) — Gábor Fekete v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága, (Community Customs Code — Article 137 — Regulation implementing the Customs Code — Article 561(2) — Conditions for total relief from import duties — Importation into a Member State of a vehicle whose owner is established in a third country — Private use)

27.4.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 123/7
            
         Judgment of the Court (Eighth Chamber) of 7 March 2013 (request for a preliminary ruling from the Székesfehérvári Törvényszék — Hungary) — Gábor Fekete v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága,
   (Case C-182/12) (1)
   
   (Community Customs Code - Article 137 - Regulation implementing the Customs Code - Article 561(2) - Conditions for total relief from import duties - Importation into a Member State of a vehicle whose owner is established in a third country - Private use)
   2013/C 123/10
   Language of the case: Hungarian
   
      Referring court
   
   Székesfehérvári Törvényszék (Hungary)
   
      Parties to the main proceedings
   
   
      Applicant: Gábor Fekete
   
      Defendant: Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága,
   
      Re:
   
   Request for a preliminary ruling — Székesfehérvári Törvényszék — Interpretation of Article 561(2) 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 (OJ 1993 L 253, p. 1) — Total relief from import duty — Private use of a means of transport — Concept of employment relationship — Importation into a Member State of a vehicle belonging to a foundation established in a third country by the chairman of the board of that foundation — Authorisation of the foundation in question for the chairman of the board to use and drive the vehicle concerned
   
      Operative part of the judgment
   
   Article 561(2) 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 993/2001 of 4 May 2001 must be interpreted as meaning that the total relief from import duties provided for by that provision for a means of transport used privately by a person established in the customs territory of the European Union may be granted only if such use is provided for in a contract of employment between that person and the owner of the vehicle established outside that territory.
   
      (1)  OJ C 217, 21.07.2012.