Source: All England Reporter
Publisher Citation: [2006] All ER (D) 64 (Oct)
Court: Court of Justice of the European Communities (Third Chamber)

Judges Rosas (President of Chamber), Malenovsky, Puissochet, Lohmus (Rapporteur) and O Caoimh

Judgment Dates: 5 October 2006


European Community - Reference to European Court - Request for preliminary ruling concerning interpretation of Community law - Applicant declaring customs liability to national authority - Applicant seeking repayment of customs liability on basis that incorrect less favourable calculation method employed - Whether Community law obliging national authority to employ most favourable method - Whether Community law obliging repayment - Council Regulation (EEC) 2913/92 (establishing the Community Customs Code).

The Case

Where the applicant company had declared its customs liability in accordance with art121 of Council Regulation (EEC) 2913-92 (establishing the Community Customs Code) (the customs code), and had then sought repayment under art235 of the customs code on the basis that art122(c) should have applied to the calculation, the Court of Justice made preliminary rulings on the interpretation of the provisions of the customs code.

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