Court of Justice 15 May 2014, Case C-480/12: Judgment of the Court (First Chamber) of 15 May 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Minister van Financiën v X BV (Community Customs Code — Scope of Articles 203 and 204(1)(a) of Regulation (EEC) No 2913/92 — External transit procedure — Customs debt incurred through non-fulfilment of an obligation — Belated presentation of the goods at the office of destination — Sixth VAT Directive — Article 10(3) — Link between the incurring of customs debt and the incurring of VAT debt — Concept of taxable transactions)

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