Administration Des Douanes and Droits Indirects and Franceagrimer: ECJ 12 Apr 2018

Opinion – Reference for a preliminary ruling – Principle of retroactive application of the softer criminal law – Article 49 (1), third sentence, of the Charter of Fundamental Rights – Export refunds – Specific export refunds for certain types of meat boned cattle – Specific export refunds obtained by means of maneuvers or misrepresentation as to the nature of the goods exported – Goods which did not fall within the scope of Union rules on special refunds for export at the time of misrepresentation, but which have been included in the scope of this regulation later, as a result of a change in the regulation

Citations:

ECLI: EU: C: 2018: 240, [2018] EUECJ C-115/17 – O

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 07 April 2022; Ref: scu.608626