EuGH · C-432/10 · 20.01.2011 · ECLI:EU:C:2011:25
Subject of the case Operative part Subject of the case Re: Reference for a preliminary ruling – Rechtbank van eerste aanleg te Antwerpen – Interpretation of Articles 5, 38 to 41 and 43, second indent of Article 177 and Articles 202(1) and (3) and 221(1) and (3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) and of Article 199(1) of 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 (OJ 1993 L 253, p. 1) – Post-clearance recovery of import or export duties – Communication to the debtor – Creation of a customs debt following the unlawful introduction of goods. Operative part Operative part The reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen, made by decision of 31 May 2007, is manifestly inadmissible.
