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European Union
Minister van Financiën v X BV (C-480/12)
Judgment
The questions referred for a prelimina…
The first question
32

Minister van Financiën v X BV (C-480/12)

Judgment of 15 May 2014law://eu/cjeu/2012/c-480-12/para_32@2026-11-10

32It is clear from the wording of Article 204 of the Customs Code that it applies only to situations which do not fall within the scope of Article 203 of the same code (Hamann International EU:C:2004:90, paragraph 29).

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

Key facts

Court: Court of Justice · First Chamber
Case: C-480/12 · ECLI:EU:C:2014:329
Decided: 15 May 2014
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Netherlands)
Applicant: Minister van Financiën
Defendant: X BV
Rapporteur: A. Borg Barthet
Advocate General: N. Jääskinen
Bench: 5 judges
A. Tizzano, A. Borg Barthet, E. Levits, M. Berger, S. Rodin
Language: Dutch
Official: CURIA · EUR-Lex 62012CJ0480

Topics

Customs Union and Common Customs Tariff

History · 1 version

15 May 2014Reading

Connections

Interprets 3: 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; 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
Cited by 5: Wallenborn Transports SA v Hauptzollamt Gießen (C-571/15); „Latvijas Dzelzceļš” VAS v Valsts ieņēmumu dienests (C-154/16); Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig (C-226/14, C-228/14)2 provisions; B & S Global Transit Center BV v Staatssecretaris van Financiën (C-319/14)4 provisions; Skatteministeriet v DSV Road A/S (C-187/14)2 provisions
Cites 12: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Skatteministeriet v DSV Road A/S (C-234/09); Commission Regulation (EC) No 444/2002 of 11 March 2002 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001 (Text with EEA relevance); Hamann International GmbH Spedition + Logistik v Hauptzollamt Hamburg-Stadt (C-337/01); Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg (C-262/10); 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; Liberexim BV v Staatssecretaris van Financiën (C-371/99); Daňové riaditeľstvo Slovenskej republiky v Profitube spol. s r.o (C-165/11); Minister van Financiën v X BV (C-480/12); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Honeywell Aerospace GmbH v Hauptzollamt Gießen (C-300/03); 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