Request for a preliminary ruling from the Hessisches Finanzgericht (Germany) lodged on 6 November 2015 — Wallenborn Transports SA v Hauptzollamt Gießen

(Case C-571/15)

(2016/C 090/05)

Language of the case: German

Referring court

Hessisches Finanzgericht

Parties to the main proceedings

Applicant: Wallenborn Transports SA

Defendant: Hauptzollamt Gießen

Questions referred

Question 1:

Is the VAT rule of a Member State which states that free zones of control type I (free ports) do not form part of the territory of the country one of the situations referred to in Article 156 as specified in the first subparagraph of Article 61 and in the first subparagraph of Article 71(1) of Directive 2006/112 on the common system of value added tax? (1)

If this question is answered in the affirmative:

Question 2:

Where goods are subject to customs duties, does the chargeable event also occur and VAT also become chargeable in accordance with the second subparagraph of Article 71(1) of Directive 2006/112 on the common system of value added tax when the chargeable event in respect of those duties occurs and those duties become chargeable, if the chargeable event in respect of those duties and the chargeability of those duties occurs within a free zone of control type I and the VAT legislation of the Member State to which the free zone belongs provides that free zones of control type I (free ports) do not form part of the territory of the country?

If Question 2 is answered in the negative:

Question 3:

Where goods transported under the external transit procedure without that procedure ending in a free zone of control type I are removed from customs supervision in the free zone so that a customs debt is incurred in respect of the goods under Article 203(1) of the Customs Code, (2) does the chargeable event occur and VAT become chargeable in respect of goods at the same time in accordance with another chargeable event, namely under Article 204(1)(a) of the Customs Code, because, prior to the act by means of which the goods were removed from customs supervision, the goods were not presented to customs at one of the customs offices competent in respect of the free zone situated within the territory of the country and the transit procedure was not ended there?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

(2)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).