Europa The uniform application of community provisions allows no recourse to national rules except to the extent necessary to carry out the regulations. Where community rules introducing a special system for imports lay down all the conditions for the applicability of the system as well as the arrangements for security and supervision designed to prevent fraud, national authorities may not subject the importers to whom the special system applies to additional requirementsarising under national law, in particular where such requirements are incompatible with the criteria on which the community rules are based; the position is the same where the applicability of such a special system is made dependent upon a subjective assessment on the part of the national authority.
Citations:
C-39/70
European
Updated: 10 April 2022; Ref: scu.131933