Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt; DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig

European Union – Value added tax. The Court of Justice of the European Union ruled on the meaning of art 7(3) of the Sixth Council Directive (EEC) 77/388 and art 236(1) of the Community Customs Code established by Council Regulation (EEC) 2193/92 in proceedings concerning the incurrence of a customs debt as a result of non-fulfilment of an obligation.