(Judgment) Reference for a preliminary ruling – Community Customs Code – Post-clearance examination of declarations – Principle of the protection of legitimate expectations – National rules placing restrictions on re-examination of the results of a post-clearance examination – Powers – Decision on the first post-clearance examination – Incorrect or incomplete information not known on the date of the decision
Citations:
ECLI:EU:C:2015:803, [2015] EUECJ C-427/14
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.557042
