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European Union
Dansk Transport og Logistik v Skatteministeriet (C-230/08)
Judgment
The questions referred
The second question
80

Dansk Transport og Logistik v Skatteministeriet (C-230/08)

Judgment of 29 Apr 2010law://eu/cjeu/2008/c-230-08/para_80@2026-11-11

80However, it is apparent from paragraphs 75 and 76 above that, in the cases in the main proceedings, the duty became chargeable as soon as the goods went beyond the area in which the first customs office inside the customs territory of the Community is situated.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-230/08 · ECLI:EU:C:2010:231
Decided: 29 Apr 2010
Procedure: Preliminary reference · referred by the Østre Landsret (Denmark)
Applicant: Dansk Transport og Logistik
Defendant: Skatteministeriet
Rapporteur: U. Lõhmus
Advocate General: V. Trstenjak
Bench: 5 judges
J.N. Cunha Rodrigues, A. Rosas, U. Lõhmus, A. Ó Caoimh, A. Arabadjiev
Language: Danish
Official: CURIA · EUR-Lex 62008CJ0230

Topics

Customs Union and Common Customs Tariff Excise duties

History · 1 version

29 Apr 2010Reading

Connections

Interprets 4: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; 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; Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; 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
Cited by 9: Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl (C-509/22); UB v Kauno teritorinė muitinė (C-489/20); European Commission v Hellenic Republic (C-590/16)2 provisions; „Latvijas Dzelzceļš” VAS v Valsts ieņēmumu dienests (C-154/16); BP Europa SE v Hauptzollamt Hamburg-Stadt (C-64/15); Ralph Prankl (C-175/14); Directeur général des douanes et droits indirects and Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL (C-273/12)2 provisions; Gap SA granen & producten NV v European Commission (T-437/10); Marc Berel and Others v Administration des douanes de Rouen and Others (C-78/10)2 provisions
Cites 16: SPKR 4 nr. 3482 ApS v Skatteministeriet, Told- og Skattestyrelsen, Aktieselskabet af 11/9 1996 and Arden Transport & Spedition ved Søren Lauritsen og Lene Lauritsen I/S (ATS) (C-112/01); Veli Elshani v Hauptzollamt Linz (C-459/07); Distillerie Fratelli Cipriani SpA v Ministero delle Finanze (C-395/00); Senta Einberger v Hauptzollamt Freiburg (294/82); Council Regulation (EEC) No 2112/78 of 25 July 1978 concerning the conclusion of the Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention) of 14 November 1975 at Geneva; Max Witzemann v Hauptzollamt München-Mitte (C-343/89); Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services; Commission Regulation (EC) No 1662/1999 of 28 July 1999 amended Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance); Regulation (EC) No 955/1999 of the European Parliament and of the Council of 13 April 1999 amending Council Regulation (EEC) No 2913/92 with regard to the external transit procedure; Directive 1999/96/EC of the European Parliament and of the Council of 13 December 1999 on the approximation of the laws of the Member States relating to measures to be taken against the emission of gaseous and particulate pollutants from compression ignition engines for use in vehicles, and the emission of gaseous pollutants from positive ignition engines fuelled with natural gas or liquefied petroleum gas for use in vehicles and amending Council Directive 88/77/EEC; Staatssecretaris van Financiën v Road Air Logistics Customs BV (C-526/06); Dansk Transport og Logistik v Skatteministeriet (C-230/08); 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; Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; 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; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code