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Kategorie: Judgement

customs law / ECJ / Import / Judgement / Zollrecht

ECJ: Family Relationship and Customs Value

ECJ, judgement of 21 January 2016 – C-430/14. Context Determining the customs value in case of kinship relations between buyers and sellers of goods can lead to the presumption that the …

Judgement / road haulage / Transport law

Damages for denied sealing of goods and delayed return

OLG München, judgement of 30. december 2015 – 7 U 2492/15. Summaries 1. Damages caused by the removal of the seal from the goods do not fall within the risk …

Judgement / Transport law

International Transport Contract: Forfeit of Freight costs

OLG Braunschweig, judgement of 21 December 2015, 1 Ss (OWi) 165/15 Summaries 1. The forfeit of freight costs due to a misdemeanor is only admissable with respect to the domestic …

air transport / Judgement / montreal convention / Transport law

Road Haulage instead of Air Carriage

BGH · judgement of 10. december 2015 · Az. I ZR 87/14. Summaries a) In case the air carrier engaged based on air transport contracts does perform partial routes with a truck on …

customs law / Judgement

General Rules for the Interpretation of the Combined Nomenclature 2(a)

Financial Court Hamburg, judgement of 16 November 2015 – 4 K 53/12. Summaries The application of the General Rule of the Interpretation of the Combined Nomenclature 2(a) requires all parts being provided for …

customs law / Import / Judgement / VAT

VAT deduction in a Customs Warehouse

Federal Fiscal Court, judgement of 11 November 2015 – V R 68/14. Summaries The operator of a customs warehouse is not entitled to deduct input tax (VAT deduction).

freight contract / Judgement / road haulage / Transport law / Uncategorized

Flat-rate Forwarding Contract or Carrier Contract? (OLG Köln)

Higher Regional Court of Cologne, order of 29 September 2015 – I-3 U 103/15. Guiding Principles 1. The freight forwarder shall be liable as a freight carrier if a certain …

Federal Court of Justice / Judgement / Multimodal Transport / Transport law

Multimodal Transport: Liability of the Carrier in Case of Loss of Goods

Federal Court of Justice, judgement of 17 September 2015 – I ZR 212/13. Summaries a) The cessation of the carriage rendered by unloading the cargo by a sub-carrier does not affect the man …

customs law / Judgement / Origin of Goods

Revocation of a Certificate of Origin – Supplyer’s declaration of a Packer required?

Financial Court Düsseldorf, judgement of 2 September 2015 – 4 K 1491/15 Z. Summaries The packer of goods is not required to issue a supplyer’s declaration. If such declaration is …

customs law / Judgement

Customs Tariff for Helmet Camera with USB Interface

Financial Court Munich, judgement of 18 June 2015 – 14 K 3537/13. Summaries 1. The difference between video recording devices of subposition 8525 80 91 KN and subposition 8525 80 99 KN lies …

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