Judgment — ECLI:EU:T:2026:254
Date: 2026-04-15
Language of the case: German
Procedure: Reference for a preliminary ruling
Origin: Germany

summary of the case-law in the Opinion of Advocate General Tanchev in Beeren-, Wild-, Feinfrucht (C‑825/19, EU:C:2021:453, points 22 to 27). 38 The Court of Justice recently held that the grant, by an authorisation, of individual rights of use for radio frequencies for a period of 15 years constituted a situation that had arisen and become definitive. See, to that effect, judgment of 27 February 2025, T‑2 (C‑562/23, EU:C:2025:126, paragraph 45). 39 The provisions of the new regulations applicable to the outward processing procedure are set out in line 27 of Annex 90 to the UCCDR. 40 Article 211 of the UCC is among the list of provisions referred to in Annex 90 to the UCCDR, applicable to outward processing from 1 May 2016. 41 According to Annex A to the UCCDR, the indication of the customs office(s) of placement (namely identification element 4/10) is a common requirement in relation to data for applications and decisions that must appear in particular in authorisations for outward processing (column 8b). 42 As worded, the second sentence of Article 259(1) of the UCC might give the impression that compliance with the conditions of the authorisation would be required only where a person other than the holder of the authorisation seeks to benefit from the relief when the processed products are released for free circulation. 43 Regulation of the European Parliament and of the Council of 19 December 1996 amending Regulation (EEC) No 2913/92 (OJ 1997 L 17, p. 1). 44 Regulation of the European Parliament and of the Council of 16 November 2000 amending Council Regulation (EEC) No 2913/92 (OJ 2000 L 311, p. 17). 45 See, to that effect, judgment of 11 November 2010, Grootes (C‑152/09, EU:C:2010:671, paragraph 41 and the case-law cited). 46 See, to that effect, Traub, T., ‘Artikel 86’, UZK, Zollkodex der Union, 9th Ed., C.H.Beck, 2025, paragraph 73. 47 In practice, goods subject to export duties are rare. See, to that effect, Böhne, M., ‘Art. 267’, UZK, Zollkodex der Union, 9th Ed., C.H.Beck, 2025, paragraph 10. 48 Judgment of 21 March 2024, LEA (C‑10/22, EU:C:2024:254, paragraph 51 and the case-law cited).