do-me/EUR-LEX huggingface dataset:
Case C-39/20: Judgment of the Court (Fifth Chamber) of 3 June 2021 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Jumbocarry Trading GmbH (Reference for a preliminary ruling — Regulation (EU) No 952/2013 — Union Customs Code — First subparagraph of Article 22(6), read in conjunction with Article 29 — Communication of the grounds to the person concerned before taking a decision which would adversely affect that person — Article 103(1) and Article 103(3)(b) — Limitation of the customs debt — Period for notification of the customs debt — Suspension of the period — Article 124(1)(a) — Extinguishment of the customs debt where it is time-barred — Temporal application of the provision governing the grounds for suspension — Principles of legal certainty and protection of legitimate expectations)
Date: 2021-06-03
Institutions: Court of Justice
Subjects: customs debt, limitation of legal proceedings, principle of legal certainty








C_2021289EN.01001301.xml










19.7.2021   


EN


Official Journal of the European Union


C 289/13






Judgment of the Court (Fifth Chamber) of 3 June 2021 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Jumbocarry Trading GmbH
(Case C-39/20) (1)

(Reference for a preliminary ruling - Regulation (EU) No 952/2013 - Union Customs Code - First subparagraph of Article 22(6), read in conjunction with Article 29 - Communication of the grounds to the person concerned before taking a decision which would adversely affect that person - Article 103(1) and Article 103(3)(b) - Limitation of the customs debt - Period for notification of the customs debt - Suspension of the period - Article 124(1)(a) - Extinguishment of the customs debt where it is time-barred - Temporal application of the provision governing the grounds for suspension - Principles of legal certainty and protection of legitimate expectations)
(2021/C 289/17)
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Appellant in the appeal on a point of law: Staatssecretaris van Financiën

Respondent in the appeal on a point of law: Jumbocarry Trading GmbH

Operative part of the judgment

Article 103(3)(b) and Article 124(1)(a) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, read in the light of the principles of legal certainty and protection of legitimate expectations, must be interpreted as applying to a customs debt incurred before 1 May 2016 and not yet time-barred at that date.


(1)  OJ C 201, 15.6.2020.
Case C-103/20: Order of the President of the Court of 3 June 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — RC v Autoridade Tributária e Aduaneira
Date: 2021-06-03
Institutions: Court of Justice
Subjects: capital gains tax, discrimination on the basis of nationality, free movement of capital, free movement of persons, free movement of workers, real property, residence, right of establishment, tax law, transfer of property








C_2021357EN.01001501.xml










6.9.2021   


EN


Official Journal of the European Union


C 357/15






Order of the President of the Court of 3 June 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — RC v Autoridade Tributária e Aduaneira
(Case C-103/20) (1)

(2021/C 357/19)
Language of the case: Portuguese
The President of the Court has ordered that the case be removed from the register.


(1)  OJ C 191, 8.6.2020.