Joined Cases C-226/14 and C-228/14: Judgment of the Court (First Chamber) of 2 June 2016 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt (C-226/14), DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig (C-228/14) (References for a preliminary ruling — Value added tax — Customs warehousing — External transit procedure — Incurrence of a customs debt as a result of non-fulfilment of an obligation — Chargeability of value added tax)