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European Union
Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)
Judgment
Consideration of the questions referred
The first and second questions
45

Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)

Judgment of 12 Dec 2013law://eu/cjeu/2012/c-116-12/para_45@2026-11-10

45In order to maintain that priority, it is necessary to interpret the term ‘sale’ in Article 29(1) broadly.

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

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-116/12 · ECLI:EU:C:2013:825
Decided: 12 Dec 2013
Procedure: Preliminary reference · referred by the Diikitiko Protodikio Serron (Greece)
Applicants: Ioannis Christodoulou; Nikolaos Christodoulou; Afi N. Christodoulou AE
Defendant: Elliniko Dimosio
Rapporteur: F. Biltgen
Advocate General: J. Kokott
Bench: 3 judges
A. Borg Barthet, E. Levits, F. Biltgen
Language: Greek
Official: CURIA · EUR-Lex 62012CJ0116

Topics

Customs Union and Common Customs Tariff

History · 1 version

12 Dec 2013Reading

Connections

Cited by 9: 5th AVENUE Products Trading GmbH v Hauptzollamt Singen (C-775/19)2 provisions; Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München (C-529/16); Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16); X BV v Staatssecretaris van Financiën (C-661/15); The Shirtmakers BV v Staatssecretaris van Financiën (C-59/16); GE Healthcare GmbH v Hauptzollamt Düsseldorf (C-173/15); EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (C-291/15)2 provisions; Valsts ieņēmumu dienests v Artūrs Stretinskis (C-430/14); Ministero dell'Economia e delle Finanze and Others v Francesco Cimmino and Others (C-607/13)
Cites 20: Grand Duchy of Luxemburg v Berthe Linster, Aloyse Linster and Yvonne Linster (C-287/98); Gaston Schul BV v Staatssecretaris van Financiën (C-354/09); Hans Sommer GmbH & Co. KG v Hauptzollamt Bremen (C-15/99); Compaq Computer International Corporation v Inspecteur der Belastingdienst - Douanedistrict Arnhem (C-306/04); Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products; Peter Cremer v Bundesanstalt für landwirtschaftliche Marktordnung (C-125/76); 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; SGS Belgium NV v Belgisch Interventie- en Restitutiebureau, Firme Derwa NV, Centraal Beheer Achmea NV and Firme Derwa NV, Centraal Beheer Achmea NV v SGS Belgium NV and Belgisch Interventie- en Restitutiebureau (C-218/09); Roquette Frères SA v Office national interprofessionnel des céréales (ONIC) (C-114/99); Ansul BV v Ajax Brandbeveiliging BV (C-40/01); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests; Unifert Handels GmbH v Hauptzollamt Münster (C-11/89); Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (C-110/99); Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas (C-515/03); Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf (C-256/07); Vonk Dairy Products BV v Productschap Zuivel (C-279/05); Agenzia Dogane Ufficio delle Dogane di Trieste v Pometon SpA (C-158/08); Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products; Gesellschaft für Überseehandel mbH v Handelskammer Hamburg (C-49/76)