62022CJ0653_SUM
Case C‑653/22
J.P. Mali Kerékpárgyártó és Forgalmazó Kft.
v
Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Request for a preliminary ruling from the Fővárosi Törvényszék)
Judgment of the Court (Fourth Chamber) of 23 November 2023
(Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Article 42(1) – Obligation on the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation – Incorrect declaration of the country of origin of the imported goods – National legislation providing for a fine corresponding to 50% of the shortfall in customs duties – Principle of proportionality)
Customs union – Customs declarations – Procedure and examination – Penalties – Incorrect declaration of the country of origin of the imported goods – Fine corresponding to 50% of the shortfall in customs duties – Breach of principle of proportionality – None
(European Parliament and Council Regulation No 952/2013, recital 38 and Art. 42(1))
(see paragraphs 29-33, 36-39, operative part)
See the text of the decision.