CELEX: C2007/042/30
Language: en
Date: 2007-02-24 00:00:00
Title: Case C-526/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden, lodged on 27 December 2006 — Staatssecretaris van Financiën v Road Air Logistics Customs B.V.

24.2.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 42/18
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden, lodged on 27 December 2006 — Staatssecretaris van Financiën v Road Air Logistics Customs B.V.
   (Case C-526/06)
   (2007/C 42/30)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: Staatssecretaris van Financiën
   
      Respondent: Road Air Logistics Customs B.V.
   Question referred
   Must the term ‘not legally owed’ in Article 236 of the Community Customs Code (1) be construed as covering also the case in which the place where the customs debt was incurred was not determined in accordance with the relevant provisions of Regulation No 2454/93 implementing the Community Customs Code? (2)
   
   
      (1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (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).