- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-489/20: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 2 October 2020 — UB v Kauno teritorinė muitinė
ECLI:EU:UNKNOWN:62020CN0489
62020CN0489
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
14.12.2020
EN
Official Journal of the European Union
C 433/34
(Case C-489/20)
(2020/C 433/43)
Language of the case: Lithuanian
Referring court
Parties to the main proceedings
Appellant: UB
Respondent: Kauno teritorinė muitinė
Questions referred
1.Is Article 124(1)(e) of Regulation (EU) No 952/2013 (1) of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code to be interpreted as meaning that a customs debt is extinguished where, in a situation such as that in the present case, smuggled goods were seized and subsequently confiscated after they had already been unlawfully introduced (released for consumption) into the customs territory of the European Union?
2.If the first question is answered in the affirmative, are Articles 2(b) and 7(1) of Council Directive 2008/118/EC (2) of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC and Articles 2(1)(d) and 70 of Council Directive 2006/112/EC (3) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that the obligation to pay excise duty and/or VAT is not extinguished where, as in the present case, smuggled goods are seized and subsequently confiscated after they have already been unlawfully introduced (released for consumption) into the customs territory of the European Union, even if the customs debt has been extinguished on the ground provided for in Article 124(1)(e) of Regulation (EU) No 952/2013?
Language of the case: Lithuanian
(1) OJ 2013 L 269, p. 1.
(2) OJ 2009 L 9, p. 12.
(3) OJ 2006 L 347, p. 1.