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forenede sager c-310/98 og c-406/98 hauptzollamt neubrandenburg / leszek labis, sagpol sc transport miedzynarodowy i spedycja frie varebevægelser
joined cases c-310/98 and c-406/98 hauptzollamt neubrandenburg ν leszek labis, sagpol sc transport miedzynarodowy i spedycja free movement of goods

disse præjudicielle spørgsmål er blevet rejst under to sager, der verserer mellem den tyske toldmyndighed, hauptzollamt neubrandenburg (herefter »hauptzollamt«) og to polske speditører, dels leszek labis, der driver virksomhed under navnet »przedsiebiorstwo
those questions were raised in proceedings in two cases between a german customs authority, the hauptzollamt neubrandenburg (hereinafter 'the hauptzollamt'), and two polish transport firms, mr. leszek labis trading as 'firma przedsiebiorstwo transporowo-handlowe ("mettrans")' (hereinafter 'met-trans') (c-310/98) on the one hand, and sagpol sc transport miedzynarodowy i spedycja (hereinafter 'sagpol') (c-406/98) on the other, relating to the recovery of import customs duties owing to offences committed in the course of international transport operations carried out under cover of tir carnets relating to goods falling within the community external transit regime.