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Case C-125/24, Palmstråle : Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 15 February 2024 – AA v Allmänna ombudet hos Tullverket
ECLI:EU:UNKNOWN:62024CN0125
62024CN0125
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Official Journal of the European Union
C series
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C/2024/2599
22.4.2024
(Case C-125/24, Palmstråle)
(C/2024/2599)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: AA
Defendant: Allmänna ombudet hos Tullverket
Question referred
Must Article 143(1)(e) of the VAT Directive and Articles 86(6) and 203 of the Union Customs Code be interpreted as meaning that both the substantive and the procedural conditions laid down in Article 203 must be fulfilled in order for relief from import duty – and thus exemption from VAT – to be granted on re-importation where a customs debt under Article 79 of the Union Customs Code has been incurred through non-compliance with the presentation obligation laid down in Article 139(1) of the Union Customs Code?
* The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).
ELI: http://data.europa.eu/eli/C/2024/2599/oj
ISSN 1977-091X (electronic edition)
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