Asunto C-83/16: Auto del Tribunal de Justicia (Sala Séptima) de 2 de marzo de 2017 (petición de decisión prejudicial planteada por la Administrativen sad Sofia-grad (Bulgaria) — «Heta Asset Resolution Bulgaria» OOD/Nachalnik na Mitnitsa Stolichna (Procedimiento prejudicial — Artículo 53, apartado 2, y artículo 99 del Reglamento de Procedimiento del Tribunal de Justicia — Código aduanero — Declaración de exportación a posteriori — Concepto de «justificante suficiente» — Apreciación del carácter suficiente de los justificantes)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
29.5.2017 ES Diario Oficial de la Unión Europea C 168/17
Lengua de procedimiento: búlgaro
Administrativen sad Sofia-grad
Demandante:«Heta Asset Resolution Bulgaria» OOD
Demandada: Nachalnik na Mitnitsa Stolichna
1) Declarar que el artículo 161, apartado 5, del Reglamento (CEE) n.o 2913/92 del Consejo, de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario, en relación con el artículo 788 del Reglamento (CEE) n.o 2454/93 de la Comisión, de 2 de julio de 1993, por el que se fijan determinadas disposiciones de aplicación del Reglamento no 2913/92, en su versión modificada por el Reglamento (UE) n.o 430/2010 de la Comisión, de 20 de mayo de 2010, debe interpretarse en el sentido de que el vendedor establecido en el territorio aduanero de la Unión Europea es considerado como exportador, en el sentido de esta primera disposición, en el caso de que a raíz de la celebración de un contrato de venta de las mercancías de que se trate, la propiedad de éstas sea transferida a un comprador establecido fuera de dicho territorio aduanero.
2) Declarar que el artículo 795, apartado 1, párrafo tercero, letra b), del Reglamento n.o 2454/93, en su versión modificada por el Reglamento n.o 430/2010, debe interpretarse en el sentido de que las autoridades aduaneras de los Estados miembros...
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