H&I 2026/120
A GmbH. No partial import duty relief where goods are exported via an unauthorised customs office. General Court
General Court 15-04-2026, T-589/24 (Uitspraak), m.nt. Giorgio Emanuele Degani (A-GmbH)
- Instantie
General Court
- Datum
15 april 2026
- Magistraten
S. Papasavvas, T. Pynnä, J. Laitenberger, G. Hesse, I. Dimitrakopoulos
- Zaaknummer
T-589/24
- Conclusie
A-G M. Brkan
- Noot
Giorgio Emanuele Degani
- Roepnaam
A-GmbH
- JCDI
JCDI:BSD104106:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Douane (V)
- Brondocumenten
Uitspraak, General Court, 15‑04‑2026
Conclusie, General Court, 26‑11‑2025
- Wetingang
Council Regulation 2913/92 Article 85; Council Regulation (EU) No 952/2013 Article 86 paragraph 6, Article 211
Essentie
Judgment of the General Court in the case A GmbH. Article 85 of Council Regulation (EEC) No 2913/92 must be interpreted as precluding, in a situation in which a person to whom a Member State issued an outward processing authorisation places Union goods intended to be processed in a third country under the export procedure at a customs office which is situated in another Member State that has not given its prior agreement to that authorisation and which is not indicated in that authorisation as an office of placement, the partial relief from import duties on the basis of ... Verder lezen? Log in om dit document te bekijken.