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Case T-383/25, Segelbootwartung: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 28 May 2025 – Hauptzollamt A v Segelbootwartung
ECLI:EU:UNKNOWN:62025TN0383
62025TN0383
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Official Journal of the European Union
EN
C series
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C/2025/4183
4.8.2025
(Case T-383/25, Segelbootwartung)
(C/2025/4183)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant on a point of law: Hauptzollamt A
Respondent in the appeal on a point of law: Segelbootwartung
Questions referred
Does a means of transport enter the economic network of the European Union if it is not used as a means of transport in a Member State, but a service (in the present case: maintenance and repair works) is performed on it?
Is Article 124(1)(k) of the Union Customs Code (1) to be interpreted as meaning that a non-Union good is used, within the meaning of that provision, if, within the customs territory of the Union, only maintenance or repair works are carried out on it, and the non-Union good is then re-exported?
(1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ 2013 L 269, p. 1).
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ELI: http://data.europa.eu/eli/C/2025/4183/oj
ISSN 1977-091X (electronic edition)
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