European Union – Customs and excise. The General Court of the European Union gave a preliminary ruling deciding, among other things, that art 202(3), first indent, of Council Regulation (EEC) No 2913/92, as amended, should be interpreted as meaning that a legal person of which an employee, who was not its statuary representative, was responsible for the unlawful introduction of goods in the customs territory of the European Union, could be regarded as the debtor of the customs debt resulting from that introduction, where that employee had introduced the goods at issue while carrying out the assignment entrusted to him by his employer and while fulfilling the instructions given, to that end, by another of the employer's employees, empowered to give such instructions in the performance of his own duties, and who had thus acted within the scope of his remit, in the name and on behalf of his employer.