CELEX: 62020CN0039
Language: en
Date: 2020-01-27 00:00:00
Title: Case C-39/20: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 January 2020 — Staatssecretaris van Financiën v Jumbocarry Trading GmbH

15.6.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 201/8
            
         
      Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 January 2020 — Staatssecretaris van Financiën v Jumbocarry Trading GmbH
      (Case C-39/20)
      (2020/C 201/13)
      Language of the case: Dutch
      
         Referring court
      
      Hoge Raad der Nederlanden
      
         Parties to the main proceedings
      
      
         Applicant: Staatssecretaris van Financiën
      
         Defendant: Jumbocarry Trading GmbH
      
         Questions referred
      
      
                  1.
               
               
                  Are Articles 103(3)(b) and 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 (1) applicable to a customs debt that was incurred before 1 May 2016 and whose period of limitation had not yet expired as of that date?
               
            
                  2.
               
               
                  If the answer to the first question is in the affirmative, does the principle of legal certainty or the principle of legitimate expectations preclude that applicability?
               
            
         (1)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).