(Case T-219/07) DSV Road
Are importers liable for post-clearance recovery of under-paid duty due to administrative and declarative errors by a non-EU Customs Authority?
Do administrative errors by a non-EU Customs Authority qualify as "special circumstances" under Article 239 of Commission Regulation No 2913/92?
(Case C-522/07) Dinter GmbH
Does the term "fruit juices with added sugar" also refer to fruit juices to which no sugar has actually been added but whose added sugar content is calculated mathematically?
Is the term "fruit juices in their natural state" merely clarified by the words "obtained from fruits or by dilution of concentrated juice" and does it in fact applies to all types of fruit juices(not cooked and without added alcohol) in the state in which they are presented?
(Case C-230/08) Dansk Transport
Are unlawfully imported goods that are seized and confiscated and subsequently destroyed deemed to have left the authorities possession or not?
Are unlawfully imported seized goods which are simultaneously or subsequently destroyed to be deemed to have been placed under a "suspension arrangement" and/or a "customs warehousing" procedure with the effect that the excise duty/VAT debt is not incurred or is extinguished?
Are customs authorities in the Member State where unlawful importation of goods during a TIR operation is detected competent to charge customs duty, excise duty and VAT on the operation where the authorities in another Member State, where the unlawful importation into the Community occurred, did not detect the irregularities? |