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Mecanarte-Metalurgica da Lagoa v Alfandega do Porto: ECJ 27 Jun 1991

ECJ 1. The first subparagraph of Article 5(2) of Council Regulation No 1697/79 provides that the competent authorities may refrain from taking action for the post-clearance recovery of import or export duties which have not been collected as a result of an error made by the competent authorities themselves which could not reasonably have been … Continue reading Mecanarte-Metalurgica da Lagoa v Alfandega do Porto: ECJ 27 Jun 1991

Friedrich Binder Gmbh and C Kg v Hauptzollamt Bad Reichenhall: ECJ 12 Jul 1989

ECJ A trader is not entitled under Article 5(2) of Regulation No 1697/79 to the waiver of the post-clearance recovery of import duties if the error made by the customs authorities from which he benefited was due to the fact that those authorities, instead of applying the Community provisions relating to the customs tariff published … Continue reading Friedrich Binder Gmbh and C Kg v Hauptzollamt Bad Reichenhall: ECJ 12 Jul 1989