Belgische Staat v Direct Parcel Distribution Belgium NV: ECJ 28 Jan 2010

ECJ (Customs Union) Community Customs Code – Customs debt – Amount of duty – Articles 217 and 221 – Communities’ own resources – Regulation (EC, Euratom) No 1150/2000 – Article 6 – Requirement of entry in the accounts of the amount of duty before it is communicated to the debtor – Definition of ‘legally owed.

Citations:

C-264/08, [2010] EUECJ C-264/08

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 13 August 2022; Ref: scu.396577