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4.8.2012   

EN

Official Journal of the European Union

C 235/9

Reference for a preliminary ruling from the Cour de cassation (France) lodged on 4 June 2012 — Directeur général des douanes et droits indirects, Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL

(Case C-273/12)

2012/C 235/17

Language of the case: French

Referring court

Cour de cassation (Supreme Court)

Parties to the main proceedings

Applicants: Directeur général des douanes et droits indirects (Director-General of Customs and Indirect Taxes), Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières (Head of the Investigation Agency of the National Directorate of Customs Information and Inquiries)

Defendant: Harry Winston SARL

Questions referred

1.

Is Article 206 of Council Regulation No 2913/92 92 of 12 October 1992 establishing the Community Customs Code (1) to be interpreted as meaning that the theft, in the circumstances of the present case, of goods held under the customs warehousing procedure constitutes the irretrievable loss of the goods and a case of force majeure, with the consequence that, in that situation, no customs debt on importation is deemed to have been incurred?

2.

Is the theft of goods held under the customs warehousing procedure such as to give rise to the chargeable event and to cause the value added tax to become chargeable pursuant to Article 71 of [Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax]? (2)

(1)  OJ 1992 L 302, p. 1.

(2)  OJ 2006 L 347, p. 1.