X BV v Staatssecretaris van Financien

European Union – Customs and excise. Article 145(3) of Commission Regulation (EEC) No 2454/93, as amended by Commission Regulation (EC) No 444/2002, in so far as it provided for a time limit of 12 months from acceptance of the declaration for entry to free circulation of the goods, within which an adjustment of the price actually paid or payable had to be made, was invalid. The Court of Justice of the European Union so held, among other things, in proceedings concerning the rejection by the State Secretary of Finance (Netherlands), of the applicant company's claims for reimbursement of customs duties on vehicles.

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