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Customs case law of the European court of justice 2014/2015

Paperback Engels 2014 9789013123920
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Samenvatting

For all customs specialists that cannot see the wood for the trees anymore, this book provides an overview of the most relevant Customs case law of the European Court of Justice. Each case is summarized and categorized in order to serve as a reference guide in the daily practice of customs practitioners, such as customs authority and other related government employees, tax lawyers and fiscal judiciary employees, tax students, tax advisors and managers of in-house customs & trade departments of businesses, within and beyond all 28 EU Member States. Especially in light of the upcoming changes in EU customs legislation in 2016, this overview may serve as a useful trip down memory lane.

Ilona van den Eijnde, after completing a Master of Laws Degree at Tilburg University, currently works as a Customs and international VAT advisor for EY in Rotterdam, the Netherlands. Inspired by the European VAT case law overview, which is published yearly in the Netherlands, she found that the global customs practice lacked a clear overview of one of the most important influences on EU customs legislation: the judgments of the European Court of Justice.

Specificaties

ISBN13:9789013123920
Taal:Engels
Bindwijze:paperback
Aantal pagina's:532
Druk:1
Verschijningsdatum:5-9-2014
Hoofdrubriek:Juridisch
ISSN:

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Inhoudsopgave

TABLE OF CONTENTS
0 General Introduction / 1
0.1 Structure of this overview / 1
0.2 Structure per case / 2
0.3 Abbreviations used / 3
0.4 Statistical facts / 4
Part I – Classification, valuation & origin / 7
1 Tariff classification / 9
1.1 Humeau Beaupréau / 9
1.2 Hewlett-Packard (2) / 11
1.3 Rohm & Haas / 14
1.4 Unomedical / 16
1.5 Kip Europe / 19
1.6 JVC France / 23
1.7 Olicom / 25
1.8 Turbon International / 28
1.9 Hewlett Packard / 30
1.10 Peacock / 32
1.11 Quelle Schickedanz / 34
1.12 Rank Xerox / 36
1.13 Develop Dr. Eisbein / 38
2 Binding Tariff Information / 43
2.1 Sony Supply Chain Solutions / 43
2.2 British Sky Broadcasting Group / 46
2.3 Schenker / 50
2.4 Intermodal Transports / 52
2.5 Timmermans Transport / 55
2.6 Lopex Export / 57
IX
3 Legal force of decisions of the World Trade Organization / 61
3.1 X / 61
3.2 FIAMM / 64
3.3 Léon Van Parys / 67
3.4 Biret International / 70
3.5 Dior / 73
4 Non-preferential origin / 77
4.1 Hoesch / 77
4.2 HEKO / 80
4.3 Asda Stores / 83
4.4 Euro Tex / 89
4.5 Thomson / 91
4.6 Brother / 94
5 Preferential origin / 97
5.1 Sandler / 97
6 Customs value / 103
6.1 Christodoulou / 103
6.2 Gaston Schul / 107
6.3 Mitsui & Co / 110
6.4 Dollond & Aitchison / 113
6.5 Compaq / 115
6.6 Gaston Schul Douane-expediteur / 117
6.7 Kyocera / 119
6.8 Capespan International / 122
6.9 Overland Footwear / 125
6.10 Sommer / 127
6.11 Unifert / 131
Part II – Customs procedures / 135
7 End use / 137
7.1 Trespa International / 137
7.2 Balguerie / 141
Table of contents
X
8 Community Transport / 143
8.1 Jan de Lely / 143
8.2 Commission / Italy / 146
8.3 BGL / 149
8.4 Polo/Lauren / 154
8.5 Amelynck / 156
9 Inward Processing Relief / 159
9.1 Pometon / 159
9.2 Agrover / 162
9.3 ASM Lithography / 166
9.4 Eru Portuguesa (2) / 169
9.5 Eru Portuguesa / 171
9.6 Eridania Beghin-Say / 173
10 Processing under Customs Control / 177
10.1 Friesland Coberco / 177
11 Temporary Importation / 181
11.1 Gábor Fekete / 181
11.2 Laki / 183
11.3 Commission / Greece / 186
11.4 Siig / 189
11.5 Louloudakis / 191
11.6 Klattner / 195
12 Outward Processing Relief / 199
12.1 GEFCO / 199
12.2 Wacker Werke / 202
13 Returned goods / 205
13.1 Rebmann / 205
Part III – Taxable event / 209
14 Regular importation / 211
14.1 de Andrade / 211
Table of contents
XI
15 Unlawful introduction / 217
15.1 Dansk Transport og Logistik / 217
15.2 Elshani / 222
15.3 Papismedov / 226
16 Removal of goods from customs supervision / 231
16.1 Harry Winston / 231
16.2 Codirex / 233
16.3 Terex Equipment / 236
16.4 United Antwerp Maritime Agencies / 239
16.5 Honeywell Aerospace / 242
16.6 Hamann International / 245
16.7 British American Tobacco / 247
16.8 Liberexim / 252
16.9 Wandel / 255
16.10 Met-Trans & Sagpol / 259
16.11 De Haan / 262
17 Non-fulfilment of obligations arising from a customs suspension
arrangement / 267
17.1 X / 267
17.2 Döhler Neuenkirchen / 271
17.3 Eurogate Distribution / 273
17.4 DSV Road / 276
17.5 Söhl & Söhlke / 278
18 Debtor / 287
18.1 Jestel / 287
18.2 Berel / 290
18.3 Spedition Ulustrans / 292
18.4 Viluckas & Jonusas / 296
19 Entry into accounts & Communication to debtor / 299
19.1 KGH Belgium / 299
19.2 Direct Parcel Distribution Belgium / 302
19.3 Distillerie Smeets Hasselt / 307
Table of contents
XII
Part IV – Reliefs, repayments & remissions / 311
20 Import duty reliefs / 313
20.1 Treimanis / 313
20.2 Lietuvos geležinkeliai / 315
20.3 Marishipping and Transport / 318
20.4 Har Vaessen Douane Service / 320
20.5 Commission / Italy / 322
20.6 Lyckeskog / 325
20.7 Heinonen / 327
20.8 Schoonbroodt / 330
21 Repayment of customs duties not legally owed / 333
21.1 CIVAD / 333
21.2 Road Air Logistics Customs / 336
21.3 Transport Maatschappij Traffic / 339
21.4 Bacardi / 341
22 Remission or repayment of customs duties / 345
22.1 Portugal / Transnáutica / 345
22.2 Heuschen & Schrouff (2) / 347
22.3 Common Market Fertilizers / 349
22.4 Commission / Netherlands / 352
22.5 Trans-Ex-Import / 353
22.6 Covita / 356
Part V – Post-clearance procedures & Principles of Community Law / 361
23 Post-clearance recovery / 363
23.1 ASTIC / 363
23.2 Agra / 367
23.3 Snauwaert and Deschaumes / 369
23.4 Militzer & Münch / 371
23.5 ZF Zefeser / 376
23.6 Gerlach / 379
23.7 Ilumitrónica / 381
23.8 SPKR / 385
23.9 Molenbergnatie / 388
23.10 Sfakianakis / 392
Table of contents
XIII
23.11 Lensing & Brockhausen / 396
23.12 Conserchimica / 399
24 Legitimate expectations & Good faith / 401
24.1 Agroferm / 401
24.2 Lagura Vermögensverwaltung / 404
24.3 Afasia Knits Deutschland / 406
24.4 Agrar-Invest-Tatschl / 409
24.5 Heuschen & Schrouff / 411
24.6 Conseil général de la Vienne / 414
24.7 Beemsterboer / 417
24.8 Biegi & Commonfood / 420
24.9 William Hinton & Sons / 423
25 Principles of Community Law / 429
25.1 Aurubis Balgaria / 429
25.2 Chabo / 432
25.3 Sopropé / 434
25.4 Kretzinger / 437
25.5 Gasparini / 441
25.6 Van Esbroeck / 445
25.7 Koninklijke Coöperatie Cosun / 447
25.8 Kofisa Italia / 450
Part VI – Miscellaneous / 453
26 Value added tax & Customs / 455
26.1 BDV Hungary Trading / 455
26.2 Profitube / 458
26.3 Netto Supermarkt / 462
26.4 British American Tobacco International / 464
26.5 Cimber Air / 467
26.6 Salumets / 469
26.7 Einberger / 471
27 Other / 473
27.1 DP grup / 473
27.2 Overland Footwear (2) / 476
27.3 Hannl + Hofstetter / 479
Table of contents
XIV
27.4 Derudder / 481
27.5 Siples / 483
27.6 Giloy / 485
Registers / 489
Chronological register / 491
Case number register / 497
Case name register / 503
List of non-inclusive classification case law / 509
Table of contents
XV

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        Customs case law of the European court of justice 2014/2015