Request for a preliminary ruling from the Finanzgericht Düsseldorf in the case Wortmann. Is Article 241 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code to be interpreted as meaning that the national law referred to therein must, having regard to the general EU-law principle of effectiveness, provide for the payment of interest on reimbursed import duties from the time of payment of those duties up to the time of their reimbursement, even in cases in which the right to reimbursement has not been the subject of a claim before a national court?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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