Court of Justice (Second Chamber) 11 July 2013, C‑273/12 (Directeur général des douanes et droits indirects and Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL.)

JUDGMENT OF THE COURT (Second Chamber) 11 July 2013 ( *1 ) ‛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’ In Case