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Valentina R., lawyer
2011/C 130/15
Language of the case: German
Applicant: Eurogate Distribution GmbH
Defendant: Hauptzollamt Hamburg-Stadt
On a proper interpretation of Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) does infringement of the obligation, in the case of non-Community goods which were in the customs warehousing procedure and acquired a new customs destination at the termination of that procedure, to record the removal of the goods from the customs warehouse in the apposite computer programme forthwith upon termination of the customs warehousing procedure — rather than considerably later — cause a customs debt to arise in respect of the goods?
(1) OJ 1992 L 302, p. 1
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Language of the case: German