X v Staatssecretaris van Financien (Judgment)

(Reference for a preliminary ruling — Common Customs Tariff – Regulation (EC) No 1186/2009 — Article 3 — Relief from import duties — Personal property — Transfer of residence from a third country to a Member State — Definition of ‘normal place of residence’ — Impossible to have at the same time a normal place of residence in a Member State and in a third country — Criteria for determining the normal place of residence)

REQUEST for a preliminary ruling under Article 267 TFEU from the Hoge Raad der Nederlanden (Supreme Court, Netherlands), made by decision of 14 November 2014, received at the Court on 21 November 2014, in the proceedings

composed of T. von Danwitz, President of the Chamber, C. Lycourgos, E. Juhász, C. Vajda and K. Jürimäe (Rapporteur), Judges,

after hearing the Opinion of the Advocate General at the sitting on 17 December 2015,

This request for a preliminary ruling concerns the interpretation of Article 3 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ 2009 L 324, p. 23).