29.8.2009
EN
Official Journal of the European Union
C 205/27
Reference for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 26 June 2009 — Skatteministeriet v DSV Road A/S
(Case C-234/09)
2009/C 205/45
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicant: Skatteministeriet
Defendant: DSV Road A/S
Questions referred
1.
Must Article 204(1)(a) with reference to Articles 92 and 96 in conjunction with Article 1 and Article 4(9) and (10) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) be interpreted as meaning that
a)
a customs debt arises if a transit procedure for goods which do not physically exist is initiated by mistake in the NCTS system by an authorised consignor, and as a consequence the transit procedure cannot subsequently be discharged in accordance with the rules, or that
b)
a customs debt does not arise, since the transit procedure is presumed to apply solely to physically existing goods, so that the mistaken generation of a transit in the NCTS system for goods which do not physically exist does not lead to the imposition of customs duties?
2.
If Question 1(a) is answered in the affirmative, must the concept of the ‘importation of goods’ in Article 4(10) together with the concept of ‘goods’ in Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code be interpreted as meaning that the concept covers both physically existing goods and goods which do not physically exist?
(1) OJ 1992 L 302, p. 1.
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