CELEX: 62014CN0228
Language: en
Date: 2014-05-12 00:00:00
Title: Case C-228/14: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 12 May 2014  — DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig

8.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 303/7
            
         Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 12 May 2014 — DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig
   (Case C-228/14)
   2014/C 303/09
   Language of the case: German
   
      Referring court
   
   Finanzgericht Hamburg
   
      Parties to the main proceedings
   
   
      Applicant: DHL Hub Leipzig GmbH
   
      Defendant: Hauptzollamt Braunschweig
   
      Question referred
   
   
               —
            
            
               Is import VAT for goods which have been reexported under customs supervision as non-Community goods for which, however, a customs debt is incurred due to a breach of obligation under Article 204 of the Customs Code (1) — in this case: failure to discharge in due time the external Community transit procedure by presentation at the competent customs office before the introduction into the third country — to be considered to be not legally owed within the meaning of Article 236(1) of the Customs Code in conjunction with the provisions of Directive 2006/112/EC, (2) at least where the person used as the debtor is the person on whom the breached obligation was incumbent without him being entitled to dispose of the goods?
            
         
      (1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, OJ 1992 L 302, p. 1.
   
      (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ 2006 L 347, p. 1.