CELEX: 62019CA0496
Language: en
Date: 2020-07-16 00:00:00
Title: Case C-496/19: Judgment of the Court (Eighth Chamber) of 16 July 2020 (request for a preliminary ruling from the Commissione tributaria regionale della Campania — Italy) — Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Salerno (Reference for a preliminary ruling — Customs Union — Community Customs Code — Regulation (EEC) No 2913/92 — Examination of goods — Application for revision of a customs declaration — Post-clearance examination)

7.9.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 297/19
            
         
      Judgment of the Court (Eighth Chamber) of 16 July 2020 (request for a preliminary ruling from the Commissione tributaria regionale della Campania — Italy) — Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Salerno
      (Case C-496/19) (1)
      
      (Reference for a preliminary ruling - Customs Union - Community Customs Code - Regulation (EEC) No 2913/92 - Examination of goods - Application for revision of a customs declaration - Post-clearance examination)
      (2020/C 297/24)
      Language of the case: Italian
      
         Referring court
      
      Commissione tributaria regionale della Campania
      
         Parties to the main proceedings
      
      
         Applicant: Antonio Capaldo SpA
      
         Defendant: Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Salerno
      
         Operative part of the judgment
      
      Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as not precluding the initiation of the procedure for revision of the customs declaration provided for therein, even though the goods in question were, on a previous import, subject, without challenge, to a physical inspection confirming their tariff classification.
      
         (1)  OJ C 257, 21.10.2019.