Judgment — ECLI:EU:C:2015:205
Date: 2015-03-26
Language of the case: German
Court formation: Sixth Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Action for annulment;Appeal - unfounded
Origin: Germany

Judgment of the Court (Sixth Chamber) of 26 March 2015 — Wünsche Handelsgesellschaft International v Commission (Case C‑7/14 P) 1(1) Appeal — Community Customs Code — Articles 220(2) and 239 — Refund of import duties — Import of preserved mushrooms from China — Decision declaring the refund of import duties unjustified 1. Appeals — Grounds — Mistaken assessment of the facts — Inadmissibility — Review by the Court of Justice of the assessment of the facts put before the General Court — Possible only where the clear sense of the evidence has been distorted (Art. 256 TFEU; Statute of the Court of Justice, Art. 58) (see paras 49-53) 2. European Union own resources — Post-clearance recovery of import or export duties — Conditions for non-entry of import duties in the accounts set out in Article 220(2)(b) of Regulation No 2913/92 — Error of the authorities which could not ‘reasonably have been detected by the person liable for payment’ — Criteria for assessment — Complexity of the tariff legislation (Council Regulation No 2913/92, Art. 220(2)(b)); Commission Regulations No 2125/95, Art. 10(1) and No 1864/2004, Art. 14(2) (see paras 55-67) 3. Appeals — Grounds — Plea directed against a superfluous ground — Invalid plea in law — Rejection (see paras 71-73) 4. Appeals — Grounds — Inadequate statement of reasons — Rejection (see paras 84-87) Operative part The Court: 1. Dismisses the appeal; 2. Orders Wünsche Handelsgesellschaft International mbH & Co KG to pay the costs. 1 – OJ C 52, 22.2.2014.