ECJ Community Customs Code – Articles 213, 233 and 239 – Joint and several liability of several debtors for the same customs debt – Remission of import duties – Extinction of the customs debt – No possibility for a jointly and severally liable debtor to rely on a remission granted to another debtor
[2011] EUECJ C-78/10
Bailii
European
Citing:
Opinion – Berel And Others (Customs Union) ECJ 16-Dec-2010
Opinion – Customs Union – Distribution of import duties – Representation – Solidarity – Possibility of relying on the delivery of a customs debt granted to a joint debtor . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 10 January 2022; Ref: scu.559693