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Case C-262/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 May 2010 — Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg
ECLI:EU:UNKNOWN:62010CN0262
62010CN0262
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Valentina R., lawyer
11.9.2010
Official Journal of the European Union
C 246/17
(Case C-262/10)
()
2010/C 246/29
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Döhler Neuenkirchen GmbH
Defendant: Hauptzollamt Oldenburg
Question referred
Is Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code to be interpreted as meaning that it also applies to non-fulfilment of those obligations which are to be fulfilled only after discharge of the relevant customs procedure which has been used, so that where goods imported under an inward processing procedure in the form of a system of suspension have been partly re-exported within the time-limit the failure to fulfil the obligation to supply the bill of discharge to the supervising office within 30 days of the expiry of the time-limit for discharging the procedure gives rise to a customs debt in respect of the entire quantity of the imported goods covered by the bill of discharge if the requirements of Article 859(9) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 are not fulfilled?
Language of the case: German
* * *
(1) OJ 1992 L 302, p. 1.
(2) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; OJ 1993 L 253, p. 1.
(3) Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; OJ 2001 L 141, p. 1.