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European Union
Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV (C-153/10)
Judgment
Consideration of the questions referre…
The first question
39

Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV (C-153/10)

law://eu/cjeu/2010/c-153-10/para_39@2026-11-13

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Key facts

Court: Court of Justice · Sixth Chamber
Case: C-153/10 · ECLI:EU:C:2011:224
Decided: 7 Apr 2011
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Netherlands)
Applicant: Staatssecretaris van Financiën
Defendant: Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV
Rapporteur: P. Lindh
Advocate General: P. Mengozzi
Bench: 3 judges
A. Arabadjiev, A. Rosas, P. Lindh
Language: Dutch
Official: CURIA · EUR-Lex 62010CJ0153

Topics

Customs Union and Common Customs Tariff

History · 1 version

7 Apr 2011Reading

Judgment of 7 Apr 2011

39As is clear from paragraphs 33 and 35 of this judgment, a person cannot rely on a BTI of which he is not the holder, except where that person acts as a representative.

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

Connections

Interprets 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; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 7: Prysmian Cabluri şi Sisteme SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Craiova – Direcţia Regională Vamală Craiova and Others (C-168/23)2 provisions; Harley-Davidson Europe Ltd and Neovia Logistics Services International v European Commission (T-324/21); Pfeifer & Langen GmbH & Co. KG v Hauptzollamt Köln (C-97/19); Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs (C-677/18); Unitrading Ltd v Staatssecretaris van Financiën (C-437/13); Agroferm A/S v Ministeriet for Fødevarer, Landbrug og Fiskeri (C-568/11)2 provisions; Association nationale d’assistance aux frontières pour les étrangers (ANAFE) v Ministre de l’Intérieur, de l’Outre-mer, des Collectivités territoriales et de l’immigration (C-606/10)2 provisions
Cites 11: 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; SpA Alois Lageder and others v Amministrazione delle Finanze dello Stato (C-31/91, C-32/91, C-33/91, C-34/91, C-35/91, C-36/91, C-37/91, C-38/91, C-39/91, C-40/91, C-41/91, C-42/91, C-43/91, C-44/91); Hauptzollamt Hamburg-Jonas v Firma P. Krücken (316/86); Emsland-Stärke GmbH v Landwirtschaftskammer Hannover (C-94/05); Intermodal Transports BV v Staatssecretaris van Financiën (C-495/03); Hauptzollamt Neubrandenburg v Leszek Labis and Sagpol SC Transport Miedzynarodowy i Spedycja (C-310/98, C-406/98); Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996 amending Regulation (EEC) No 2913/92 establishing a Community Customs Code; Schenker SIA v Valsts ieņēmumu dienests (C-199/09); Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; Lopex Export GmbH v Hauptzollamt Hamburg-Jonas (C-315/96); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code