European Union – Customs and excise. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Council Regulation (EEC) No 2913/92 (establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000)(the Customs Code), and the principle of respect for the rights of the defence under European Union law. The requests were made in proceedings between Kamino International Logistics BV and another company and the Staatssecretaris van Financiën, concerning the application of the principle of respect for the rights of the defence in connection with the Customs Code.