62024CJ0351_SUM
Case C‑351/24
C/C Vámügynöki Kft.
v
Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Request for a preliminary ruling from the Veszprémi Törvényszék)
Judgment of the Court (Eighth Chamber) of 27 March 2025
(Reference for a preliminary ruling – Free movement of goods – Customs union – Union Customs Code – Article 119(3) – Error made when issuing movement certificates – Repayment or remission of import or export duties – Regional Convention on pan-Euro-Mediterranean preferential rules of origin – Appendix I – Article 32 – Administrative cooperation – Verification of proofs of origin)
International agreements – Regional Convention on pan-Euro-Mediterranean preferential rules of origin – Preferential customs arrangement for products originating in Türkiye – Proof of origin by EUR.1 certificate drawn up by the authorities of the exporting State – Subsequent verification – Movement certificate issued by the authorities of a country or territory outside the customs territory of the European Union – Manifest error of law concerning entitlement to preferential treatment – Obligation to initiate the verification procedure – None – Presumption that the debtor could not reasonably have detected the error made in the issuing of a certificate – The legal presumption does not apply
(Regional Convention on pan-Euro-Mediterranean preferential rules of origin, Arts 1(1) and 15 and Appendix I, Art. 32; European and Council Regulation No 952/2013, Art. 119(1) and (3), first subpara.; Commission Communication 2007/C 83/01, Art. 33)
(see paragraphs 26-41, operative part)
See the text of the decision.