Appeal by Wünsche Handelsgesellschaft International mbH & Co KG against the judgment of the General Court delivered on 12 November 2013 in Case T-147/12.
By the first ground of appeal, the appellant claims that the General Court infringed Article 220(2)(b) of the Customs Code in holding that the error on the part of the German customs authorities could have been detected by the appellant. That is untrue. The individual provisions are complex and their wording is unclear and confusing. This is evidenced in particular by correspondence between the Federal Ministry of Finance and the Commission. In addition, the duration and extent of the erroneous practice of the German customs authorities also militate against the contention that the error could have been detected by the appellant.
1