European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling in proceedings between Wallenborn Transports SA (Wallenborn) and the Giessens Customs Office concerning Wallenborn's obligation to pay the VAT arising as a consequence of the incurrence of a customs debt. The Court held, among other things, that the removal of goods from customs supervision in a free zone did not give rise to the chargeable event or make import VAT chargeable if those goods had not entered the economic network of the European Union, that being a matter for the referring court to determine.