Friesland Coberco Dairy Foods BV, trading as Friesland Supply Point Ede v Inspecteur van de Belastingdienst/Douane Noord/kantoor Groningen: ECJ 11 May 2006

ECJ (Opinion) (Customs Union) Community Customs Code – Arrangements for processing under customs control – Refusal by the national customs authorities of an application for authorisation for processing under customs control – Binding nature of the conclusions of the Customs Code Committee – None – Jurisdiction of the Court to rule on the validity of those conclusions in the context of Article 234 EC – None – Interpretation of Article 133(e) of the Customs Code – Interpretation of Articles 502(3) and 504(4) of Regulation (EEC) No 2454/93 – Overall assessment of all the circumstances of the application for authorisation.


Poaires Maduro AG


[2006] ECR I-4285, [2006] EUECJ C-11/05




England and Wales

Customs and Excise

Updated: 06 July 2022; Ref: scu.241701