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European Union
DP grup EOOD v Direktor na Agentsia "Mitnitsi" (C-138/10)
Judgment
Consideration of the questions referred
33

DP grup EOOD v Direktor na Agentsia "Mitnitsi" (C-138/10)

law://eu/cjeu/2010/c-138-10/para_33@2026-11-12

History · 1 version

15 Sept 2011Reading

Key facts

Court: Court of Justice · First Chamber
Case: C-138/10 · ECLI:EU:C:2011:587
Decided: 15 Sept 2011
Procedure: Preliminary reference · referred by the Administrativen sad Sofia-grad (Bulgaria)
Applicant: DP grup EOOD
Defendant: Direktor na Agentsia Mitnitsi
Rapporteur: M. Ilešič
Advocate General: P. Cruz Villalón
Bench: 5 judges
A. Tizzano, J.-J. Kasel, A. Borg Barthet, M. Ilešič, M. Berger
Language: Bulgarian
Official: CURIA · EUR-Lex 62010CJ0138

Topics

Customs Union and Common Customs Tariff

Judgment of 15 Sept 2011

33As is clear from Article 59(1) of the Customs Code, European Union customs law establishes the principle whereby all goods intended to be placed under a customs procedure must be covered by a declaration.

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

Connections

Interprets 1: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 11: Baltic Agro AS v Maksu- ja Tolliameti Ida maksu- ja tollikeskus (C-3/13); KAHL G.m.b.H. & Co. K.G. v Hauptzollamt Hannover and C.E. Roeper GmbH v Hauptzollamt Hamburg (C-197/20); 'Unipack' АD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’ and Prokuror ot Varhovna administrativna prokuratura na Republika Bulgaria (C-391/19)2 provisions; Schenker Nemzetközi Szállítmányozási és Logisztikai Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Vám- és Pénzügyőri Főigazgatósága (C-409/14)2 provisions; Kyocera Mita Europe BV v European Commission (C-553/14); Canon Europa NV v European Commission (C-552/14); Società Italiana Commercio e Servizi srl (SICES) and Others v Agenzia Dogane Ufficio delle Dogane di Venezia (C-155/13)2 provisions; Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (C-571/12)2 provisions; Anonymi Viotechniki kai Emporiki Etairia Kataskevis Konservon - Palirria Souliotis AE v European Commission (T-380/11); Valeo Vision v European Commission (T-457/11); Koninklijke Philips Electronics NV v Lucheng Meijing Industrial Company Ltd and Others and Nokia Corporation v Her Majesty’s Commissioners of Revenue and Customs (C-446/09, C-495/09)2 provisions
Cites 14: Treaty on the Functioning of the European Union (consolidated 2016); Günter Fuß v Stadt Halle (C-243/09); Campina GmbH & Co. v Hauptzollamt Frankfurt (Oder) (C-45/06); Overland Footwear Ltd v Commissioners of Customs & Excise (C-468/03); 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; Georgi Ivanov Elchinov v Natsionalna zdravnoosiguritelna kasa (C-173/09); Veli Elshani v Hauptzollamt Linz (C-459/07); Arthur Wiedemann v Land Baden-Württemberg and Peter Funk v Stadt Chemnitz (C-329/06); Skoma-Lux s. r. o. v Celní ředitelství Olomouc (C-339/09); Council Regulation (EC) No 1791/2006 of 20 November 2006 adapting certain Regulations and Decisions in the fields of free movement of goods, freedom of movement of persons, company law, competition policy, agriculture (including veterinary and phytosanitary legislation), transport policy, taxation, statistics, energy, environment, cooperation in the fields of justice and home affairs, customs union, external relations, common foreign and security policy and institutions, by reason of the accession of Bulgaria and Romania; Top Hit Holzvertrieb GmbH v Commission of the European Communities (378/87); Commission Regulation (EC) No 214/2007 of 28 February 2007 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; DP grup EOOD v Direktor na Agentsia "Mitnitsi" (C-138/10); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code