Asunto C-571/15: Petición de decisión prejudicial planteada por el Hessisches Finanzgericht (Alemania) el 6 de noviembre de 2015 — Wallenborn Transports SA/Hauptzollamt Gießen
Section | información judicial |
7.3.2016 ES Diario Oficial de la Unión Europea C 90/3
Lengua de procedimiento: alemán
Hessisches Finanzgericht
Demandante: Wallenborn Transports SA
Demandada: Hauptzollamt Gießen
Primera cuestión:
Una disposición de un Estado miembro en materia del IVA con arreglo a la cual las zonas francas de control de tipo I (puertos francos) no pertenecen al interior del país, ¿constituye un régimen de los contemplados en el artículo 156 a los que se refieren los artículos 61, párrafo primero, y 71, apartado 1, párrafo primero, de la Directiva del IVA (1)
En caso de respuesta afirmativa a esta cuestión:
Segunda cuestión:
¿Se producen el devengo y la exigibilidad del impuesto sobre bienes sujetos a derechos de aduana, con arreglo al artículo 71, apartado 1, párrafo segundo, de la Directiva del IVA, también en el momento en que se originan el devengo y la exigibilidad de los derechos de aduana, cuando el devengo y la exigibilidad de los derechos de aduana se originan dentro de una zona franca de control de tipo I y la legislación en materia del IVA del Estado miembro a cuyo territorio pertenece la zona franca establece que las zonas francas de control de tipo I (puertos francos) no pertenecen al interior del país
En caso de respuesta negativa a la segunda cuestión:
Tercera cuestión:
En el caso de una mercancía transportada a una zona franca de control de tipo I en régimen de tránsito externo sin poner fin a ese régimen, cuando la mercancía se sustrae a la vigilancia aduanera en la zona franca de manera que se origina respecto a ella una deuda aduanera con arreglo al artículo 203, apartado 1, del Código aduanero, (2...
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