Case C-503/23, Centro di Assistenza Doganale Mellano: Judgment of the Court (First Chamber) of 7 November 2024 (request for a preliminary ruling from the Tribunale amministrativo regionale per il Piemonte – Italy) – Centro di Assistenza Doganale (Cad) Mellano Srl v Agenzia delle Dogane e dei Monopoli – Agenzia delle Dogane – Direzione Interregionale per la Liguria, Ministero dell’Economia e delle Finanze (Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 18 – Customs representative – Freedom to provide services – Directive 2006/123/EC – Articles 10 and 15 – Customs assistance centres – Territorial limitation of the activity – Restriction – Justification)
Date: 2024-11-07
Institutions: Court of Justice
Subjects: Italy, customs profession, customs territory (EU), freedom to provide services, service, tariff policy








C_202500042EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/42


6.1.2025






Judgment of the Court (First Chamber) of 7 November 2024 (request for a preliminary ruling from the Tribunale amministrativo regionale per il Piemonte – Italy) – Centro di Assistenza Doganale (Cad) Mellano Srl v Agenzia delle Dogane e dei Monopoli – Agenzia delle Dogane – Direzione Interregionale per la Liguria, Ministero dell’Economia e delle Finanze


(Case C-503/23,
                (1)
Centro di Assistenza Doganale Mellano)

(Reference for a preliminary ruling - Customs union - Union Customs Code - Regulation (EU) No 952/2013 - Article 18 - Customs representative - Freedom to provide services - Directive 2006/123/EC - Articles 10 and 15 - Customs assistance centres - Territorial limitation of the activity - Restriction - Justification)
(C/2025/42)
Language of the case: Italian

Referring court

Tribunale amministrativo regionale per il Piemonte

Parties to the main proceedings


Applicant: Centro di Assistenza Doganale (Cad) Mellano Srl

Defendants: Agenzia delle Dogane e dei Monopoli – Agenzia delle Dogane – Direzione Interregionale per la Liguria, Ministero dell’Economia e delle Finanze

Operative part of the judgment







1.


Article 18(3) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
must be interpreted as not precluding national legislation which restricts the pursuit of the activities of customs representatives organised as capital companies, having as their sole corporate purpose the provision of customs assistance services, to the remit of the customs district in which those companies have their registered office, provided that that legislation is consistent with EU law.










2.


Article 15(2) and (3) of Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market
must be interpreted as precluding national legislation which, with a view to ensuring the effectiveness of customs controls, in order to prevent customs fraud and to protect the recipients of customs assistance services, restricts the pursuit of the activities of customs representatives organised as capital companies, having as their sole corporate purpose the provision of customs assistance services, to the remit of the customs district in which those companies have their registered office, in so far as that territorial restriction is not applied consistently and the objective of guaranteeing the effectiveness of those controls could be attained by less restrictive measures.






(1)  OJ C C/2023/503.


ELI: http://data.europa.eu/eli/C/2025/42/oj
ISSN 1977-091X (electronic edition)