EN

Official Journal of the European Union

C 303/6

(Case C-226/14)

2014/C 303/08

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Eurogate Distribution GmbH

Defendant: Hauptzollamt Hamburg-Stadt

Questions referred

–Question 1: Is it inconsistent with the provisions of Directive 77/388/EEC to levy import turnover tax for goods which have been reexported as non-Community goods for which, however, a customs debt is incurred due to a breach of obligation under Article 204 of the Customs Code — in this case: delay in the fulfilment of the obligation to record the removal of the goods from a customs warehouse in the appropriate stock records, at the latest at the time of their removal?

In the event that Question 1 is answered in the negative:

–Question 2: Do the provisions of Directive 77/388/EEC require the levy of import turnover tax for the goods in such cases or do Member States have a margin of discretion in this respect?

–Question 3: Is a customs warehouse maintainer who, on the basis of a relationship involving the provision of services, stores a good from a third country in his customs warehouse without having that good at his disposal liable to pay import VAT, which is incurred as a result of his breach of obligation under the second subparagraph of Article 10(3) of Directive 77/388/EEC in conjunction with Article 204(1) of the Customs Code, even if the good is not used for the purposes of his taxable transactions within the meaning of Article 17(2)(a) of Directive 77/388/EEC?

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, OJ 1977 L 145, p. 1.

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, OJ 1992 L 302, p. 1.