38According to the Court's case-law, it is clear from the wording of that provision that the Community legislature intended to give a broad definition of the persons capable of being regarded as debtors of the customs debt, in cases of unlawful introduction of goods subject to import duties (Case C-414/02 Spedition Ulustrans, not yet published in the ECR, paragraph 25). The legislature also intended to lay down exhaustively the conditions for determining who are the debtors of the customs debt (Spedition Ulustrans, cited above, paragraph 39).
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