Court of Justice 26 October 2016, C-679/15 (Ultra-Brag AG v Hauptzollamt Lörrach.)

OPINION OF ADVOCATE GENERAL WAHL delivered on 26 October 2016 ( 1 ) Case C‑679/15 Ultra-Brag AG v Hauptzollamt Lörrach (Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Finance Court, Baden-Württemberg, Germany)) ‛Community Customs Code — Article 202(3) — Article 212a — Customs debt incurred through the unlawful introduction of goods — Concept of debtor — Employee of a