Court of Justice (First Chamber) 15 May 2014, C‑480/12 (Minister van Financiën v X BV.)

JUDGMENT OF THE COURT (First Chamber) 15 May 2014 ( *1 ) ‛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