CELEX: 62020CA0039
Language: en
Date: 2021-06-03 00:00:00
Title: 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)

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.