European Court of Justice

Local Contact

19 May 2025
Subject Tax updates
Categories Tax

Overview:

General Court ruling (Case T-329/23, Czech Republic) regarding the reimbursement claim linked to customs duty underreporting due to PCA Discount controls after the removal of import quotas on textiles and footwear.

Customs – General Court Ruling in Case T-329/23 (Czech Republic) - Own resources of the European Union – Financial liability of the Member States – Obligation for Member States to make own resources available to the Commission – Payment to the Commission of amounts corresponding to non-recovered own resources – Import duties – Imports of textiles, footwear and sunglasses from Asia – Customs value – No undervaluation – No obligation to lodge a security before release – Unjustified enrichment on the part of the European Union.

The General Court orders:

  1. The European Commission to repay to the Czech Republic the sum of 60,435,306.39 Czech koruny (CZK) paid as own resources of the European Union.
  2. The Commission to pay the costs.

ECJ ruling (Case C-330/24, Celní jednatelství Zelinka s.r.o.) regarding the interpretation of Article 116(7) UCC in determining the conditions under which customs duties can be reimposed following the erroneous refund of previously paid duties due to incorrect tariff classification by customs authorities

Customs – ECJ ruling in Case C-330/24 (Celní jednatelství Zelinka s.r.o.) - Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 116(7) – Reinstatement of the customs debt – Concept of repayment granted "in error" – Incorrect tariff classification

The ECJ rules as follows:

  • Article 116(7) UCC must be interpreted as meaning that it covers not only situations in which the customs duties were repaid following an unintentional error on the part of the customs authorities, but also situations in which those authorities deliberately made a tariff classification and that classification subsequently proved to be incorrect.

ECJ ruling (Joint Cases C-554/23 P and C-568/23 P, Fertilizers Europe and European Commission) regarding the interpretation of Article 11 of Regulation (EU) 2016/1036 in assessing the justification for extending antidumping duties on Russian ammonium nitrate imports.

Customs – ECJ ruling in Joint Cases C-554/23 P and C-568/23 P (Fertilizers Europe and European Commission) - Appeal – Dumping – Imports of ammonium nitrate originating in Russia – Definitive anti-dumping duties – Article 11(2) of Regulation (EU) 2016/1036 – Request for an expiry review of anti-dumping measures – Time limit laid down in that provision for making such a request – Sufficiency of the evidence – Information submitted after the expiry of that time limit.

The ECJ rules as follows:

  1. Sets aside the judgment of the General Court of the European Union of 5 July 2023, Nevinnomysskiy Azot and NAK "Azot" v Commission (T 126/21, EU:T:2023:376);
  2. Refers the case back to the General Court of the European Union;
  3. Reserves the costs.

 

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