Judgment – Reference for a preliminary ruling – Regulation (EC, Euratom) No 2988/95 – Protection of the European Union’s financial interests – Article 1(2) and the first subparagraph of Article 3(1) – Recovery of an export refund – Limitation period – Date from which time runs (dies a quo) – Act or omission by the economic operator – Occurrence of the prejudice – Continuous infringement – Single infringement
Judges:
L. Bay Larsen, P
Citations:
C-59/14, [2015] EUECJ C-59/14, ECLI:EU:C:2015:660
Links:
Jurisdiction:
European
Cited by:
Cited – FMX Food Merchants Import Export Co Ltd v Revenue and Customs SC 29-Jan-2020
This appeal concerns the meaning and effect of the phrase ‘Customs Debt’ in article 221(4) of the former Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92. Customs duties may be due under ‘post-clearance demands’ and the Court . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 27 May 2022; Ref: scu.553098
