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European Union
Skatteministeriet v DSV Road A/S (C-187/14)
Judgment
Consideration of the questions referred
The first question
23

Skatteministeriet v DSV Road A/S (C-187/14)

Judgment of 25 Jun 2015law://eu/cjeu/2014/c-187-14/para_23@2026-11-11

23It 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 that code (judgment in X, C‑480/12, EU:C:2014:329, paragraph 32).

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-187/14 · ECLI:EU:C:2015:421
Decided: 25 Jun 2015
Procedure: Preliminary reference · referred by the Østre Landsret (Denmark)
Applicant: Skatteministeriet
Defendant: DSV Road A/S
Rapporteur: T. von Danwitz
Advocate General: M. Szpunar
Bench: 5 judges
T. von Danwitz, C. Vajda, A. Rosas, E. Juhász, D. Šváby
Language: Danish
Official: CURIA · EUR-Lex 62014CJ0187

Topics

Customs Union and Common Customs Tariff Value added tax

History · 1 version

25 Jun 2015Reading

Connections

Interprets 3: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; 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
Cited by 1: B & S Global Transit Center BV v Staatssecretaris van Financiën (C-319/14)2 provisions
Cites 11: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11); Skatteministeriet v DSV Road A/S (C-234/09); Firma Söhl & Söhlke v Hauptzollamt Bremen (C-48/98); 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; Minister van Financiën v X BV (C-480/12)2 provisions; 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; Council Regulation (EEC) No 2454/92 of 23 July 1992 laying down the conditions under which non-resident carriers may operate national road passenger transport services within a Member State; Skatteverket v AB SKF (C-29/08); 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 Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code