Judgment of the European Court of Human Rights in the case Polimerkonteyner, TOV v. Ukraine.

The applicant company complained, in particular, of the continuing practice of the customs office to attribute a wrong code to its imported goods, entailing a higher customs duty, contrary to the factual findings of numerous final judgments in the applicant company's favour. The Court declares the complaint under Article 1 of Protocol No. 1 admissible and the complaint under Article 6 § 1 of the Convention inadmissible. The Court holds that there has been a violation of Article 1 of Protocol No. 1 (interference with the peaceful enjoyment of its possessions).



Bron: ECHR

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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