CELEX: 62020CN0007
Language: en
Date: 2020-01-09 00:00:00
Title: Case C-7/20: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 9 January 2020 — VS v Hauptzollamt Münster

27.4.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 137/30
            
         
      Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 9 January 2020 — VS v Hauptzollamt Münster
      (Case C-7/20)
      (2020/C 137/42)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Düsseldorf
      
         Parties to the main proceedings
      
      
         Applicant: VS
      
         Defendant: Hauptzollamt Münster
      
         Question referred
      
      Is the second subparagraph of Article 71(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) to be interpreted as meaning that Article 87(4) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the EU Customs Code (2) can be applied mutatis mutandis to the recovery of VAT (import turnover tax)?
      
         (1)  OJ 2006 L 347, p. 1.
      
         (2)  OJ 2013 L 269, p. 1.