Judgment of the Court of Justice in the case Sandler.

 

The second indent of the first subparagraph of Article 889(1) of Commission Regulation (EEC) No 2454/93 must be interpreted as not precluding a request for repayment of customs duties where preferential customs treatment was requested and granted at the time the goods were placed in free circulation and it was only subsequently, in the course of a post-clearance examination after the expiry of the preferential customs arrangement and the re-establishment of the customs duties normally due, that the authorities of the State of import recovered the difference between that and the customs duty applicable to goods originating from a non-member country. 
 
C-175/12
 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

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