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The ECJ provides clear criteria allowing to determine the scope of article 203 and article 204 of the Customs Code, which list the situations giving rise to a customs debt

What are the consequences of presenting goods to the destination customs office after the expiry date? Does it have the effect of producing a customs debt pursuant to article 203 of the Customs Code (EU Council, Reg. (EEC) n° 2913/92, 12 Oct 1992: OJEC n° L302, 19 October 1992, p. …

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Violation of the right to be heard before a payment notice by the customs authorities

In the context of proceedings opposing two companies to the Dutch administration on the application of the principle of respect of the rights of defence, in the context of the Customs Code, the Hoge Raad of the Netherlands asked the Court of Justice for the interpretation of Regulation n° 2913/92 …

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Customs debt and EU law

Some would think that there is payment of duties only when placing on the EU market goods coming from a third country. Actually, however, it is more complex in view of the conflicting objectives of customs law (1) and of a formalistic approach of the ECJ (2) that could evolve …

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Rental of an industrial vehicle with driver : the rules applicable in France

The decree of 19 June 2014 (OJRF of 21 June 2014, p. 10240) published the new standard agreements relating to the rental of industrial vehicles with driver, for road freight transport. The text came into effect on 1st July 2014. The principle of a standard agreement in matter of road …

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Registration of vehicles in Romania and taxation : follow-up of a (too) long story

The sixth directive on VAT gives a particularly interesting illustration of the scope linked to the direct effect. The litigation takes place after a vehicle instalment sales transaction. The company GMAC takes part as an intermediate between the two concessionary and the client by means of a sales-type capital lease. …

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Is a transport service a single and composite service or is it a set of separate services?

The first issue is most certainly to define the transport service itself. This definition is linked to different types of services that can be considered separately, in a set of services delivered to the same customer, or globally, when inseparable, thus actually forming a single transport service for the application …

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Applicable rules for the transport commission : the ECJ classifies the issue

Article 4, paragraph 4, last sentence, of the Rome Convention on the applicable law to contractual obligations must be interpreted in the sense that the provision applies to transport commission contract only when the principal object of the contract consists in actual transportation of the merchandise involved.

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Last jurisprudence in France about cabotage

The defendant, managing director of a company, rented four vehicles to a non-resident company on the French territory. The transport, ordered by the defendant were carried out under cover (CMR); the defendant was convicted as the commander of illegal cabotage.

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Vehicle registration technical rules in France

This judgment is the main action brought against a decision of the French Minister of Ecology, Sustainable Development and Energy dated 26 July 2013 and which had been suspended by order. This decision took the form of a statement made to the national organisation issuing « National identification codes » or CNIT …

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Data exchange between Member States

The principle of information exchange between Member States to allow cross-border prosecution of violators of certain traffic offences is not questioned. The focus of the ruling of 6 May 2014 is elsewhere. It repeals Directive 2011/82/EU, which contains the tool, on the grounds that it falls not so much under …

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