CELEX: 62018CA0655
Language: en
Date: 2020-03-04 00:00:00
Title: Case C-655/18: Judgment of the Court (Eighth Chamber) of 4 March 2020 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Teritorialna direktsiya ‘Severna morska’ kam Agentsiya Mitnitsi, successor in law to Mitnitsa Varna v Schenker EOOD (Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Removal from customs supervision — Theft of goods placed under a customs warehousing procedure — Article 242 — Person responsible for the removal — Holder of the authorisation for customs warehousing — Penalty for failure to comply with the customs legislation — Article 42 — Obligation to pay a sum corresponding to the value of the missing goods — Combination with a pecuniary penalty — Proportionality)

11.5.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 161/8
            
         
      Judgment of the Court (Eighth Chamber) of 4 March 2020 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Teritorialna direktsiya ‘Severna morska’ kam Agentsiya Mitnitsi, successor in law to Mitnitsa Varna v Schenker EOOD
      (Case C-655/18) (1)
      
      (Reference for a preliminary ruling - Customs union - Regulation (EU) No 952/2013 - Removal from customs supervision - Theft of goods placed under a customs warehousing procedure - Article 242 - Person responsible for the removal - Holder of the authorisation for customs warehousing - Penalty for failure to comply with the customs legislation - Article 42 - Obligation to pay a sum corresponding to the value of the missing goods - Combination with a pecuniary penalty - Proportionality)
      (2020/C 161/11)
      Language of the case: Bulgarian
      
         Referring court
      
      Administrativen sad — Varna
      
         Parties to the main proceedings
      
      
         Appellant in the appeal on a point of law: Teritorialna direktsiya ‘Severna morska’ kam Agentsiya Mitnitsi, successor in law to Mitnitsa Varna
      
         Respondent in the appeal on a point of law: Schenker EOOD
      
         Intervener: Okrazhna prokuratura — Varna
      
         Operative part of the judgment
      
      
                  1.
               
               
                  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 under which, in the event of theft of goods placed under a customs warehousing procedure, a pecuniary penalty is imposed on the holder of the customs warehousing authorisation for failure to comply with the customs legislation.
               
            
                  2.
               
               
                  Article 42(1) of Regulation No 952/2013 must be interpreted as precluding national legislation under which, in the event of removal from customs supervision of goods placed under a customs warehousing procedure, the holder of the customs warehousing authorisation is required to pay, in addition to a pecuniary penalty, a sum corresponding to the value of those goods.
               
            
         (1)  OJ C 4, 7.1.2019.