Court of Justice 11 July 2013, Case C-273/12: Judgment of the Court (Second Chamber) of 11 July 2013 (request for a preliminary ruling from the Cour de cassation — France) — Directeur général des douanes et droits indirects, Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL (Community Customs Code — Regulation (EEC) No 2913/92 — Article 206 — Incurrence of a customs debt — Theft of goods placed under customs warehousing arrangements — Notion of ‘irretrievable loss of goods as a result of force majeure’ — Directive 2006/112/EC — Article 71 — Value added tax — Chargeable event — Chargeability of tax)

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