G. Güldenpfennig GmbH
The Danish Ministry of Taxation
Wrongful collection of customs duty
A forwarding agent had not expressly stated in customs declarations that it was the representative of Güldenpfennig in connection with the import of goods. Against this background, the Supreme Court found that the forwarding agent should be regarded as the declarant and, thus, the customs debtor, and that the customs duty had therefore been wrongfully collected from Güldenpfennig. (Dissenting opinion)
The Supreme Court thus changed the judgment of the High Court.