Judgment — ECLI:EU:C:2015:804
Date: 2015-12-10
Language of the case: English
Court formation: Seventh Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Action for annulment;Appeal - unfounded;Appeal - inadmissible
Origin: Netherlands

Judgment of the Court (Seventh Chamber) of 10 December 2015 — Canon Europa v Commission (Case C‑552/14 P) (1) Appeal — Customs Union and Common Customs Tariff — Regulation (EU) No 861/2010 — Actions for annulment — Fourth paragraph of Article 263 TFEU — Regulatory act not entailing implementing measures — Release of goods and communication of the amount of the duties — Use of simplified procedures or data-processing techniques 1. Actions for annulment — Natural or legal persons — Regulatory act entailing implementing measures — Concept — Determination in the light of the purpose of the action (Art. 263, fourth para., TFEU) (see para. 46) 2. Actions for annulment — Natural or legal persons — Regulatory act entailing implementing measures — Concept — Regulation No 861/2010 amending Annexe I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff — Included — Judicial remedies available against such acts — Existence of internal remedies against implementing measures (Art. 19(1) TEU; Art. 263, fourth para., TFEU; Commission Regulation No 861/2010, Annex) (see paras 48-56, 62-65) 3. Appeal — Grounds — Inadequate statement of reasons — Reliance by the General Court on implied reasoning — Lawfulness — Conditions (Art. 256 TFEU; Statute of the Court of Justice, Arts 36 and 53, first para.) (see paras 79, 80) 4. Appeal — Grounds — Plea directed against a superfluous ground — Invalid plea in law — Rejection (Art. 256(1) TFEU) (see para. 89) 5. EU law — Principles — Rights of defence — Right to a judicial hearing — No obligation to incorporate in the decision all the submissions of the parties (see para. 95) 6. Appeal — Grounds — Incorrect assessment of the facts and evidence — Inadmissibility — Review by the Court of the assessment of the facts and evidence — Possible only where the clear sense of the evidence has been distorted (Art. 256(1) TFEU; Statute of the Court of Justice, Art. 58, first para.) (see para. 101) Operative part The Court: 1. Dismisses the appeal; 2. Orders Canon Europa NV to pay the costs. 1 OJ C 46, 9.2.2015.