62024CJ0617_SUM
Case C‑617/24
Siegfried PharmaChemikalien Minden GmbH
v
Hauptzollamt Bielefeld
(Request for a preliminary ruling from the Finanzgericht Düsseldorf)
Judgment of the Court (Seventh Chamber) of 20 November 2025
(Reference for a preliminary ruling – Customs Union – Regulation (EU) No 952/2013 – Union Customs Code – Article 24(d) and Article 211(2) – Delegation of power to the European Commission – Empowerment to ‘supplement’ a legislative act – Delegated Regulation (EU) 2015/2446 – Article 172(1) and (2) – Validity – Retroactive effect of an authorisation for inward processing)
EU institutions – Exercise of powers – Power conferred on the Commission to adopt delegated acts – Power to supplement a legislative act – Scope – Customs union – Adoption of measures relating to the extinguishment of customs debt – Adoption of rules concerning the temporal effects of customs authorisations – Included
(Art. 290(1) TFEU; European Parliament and Council Regulation No 952/2013, recital 39 and point 2(a) of Art. 5, Arts 22(4), 24(d), 211(2) and 284; Commission Regulation 2015/2446, recital 14 and Art. 172(1) and (2))
(see paragraphs 32-40)
Acts of the institutions – Statement of reasons – Obligation – Scope – Commission Delegated Regulation setting out the grounds for determining the dates on which customs decisions take effect – Inadequate statement of reasons – Absence
(Art. 296, 2nd para. TFEU; European Parliament and Council Regulation No 952/2013; Commission Regulation 2015/2446, recital 14 and Art. 172(1) and (2))
(see paragraphs 45-48)
See the text of the decision.