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Case C-496/17: Judgment of the Court (Third Chamber) of 16 January 2019 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Deutsche Post AG v Hauptzollamt Köln (Reference for a preliminary ruling — Customs union — The Union Customs Code — Article 39 — Status of authorised economic operator — Implementing Regulation (EU) 2015/2447 — The second subparagraph of Article 24(1) — Applicant not a natural person — Questionnaire — Collection of personal data — Directive 95/46/EC — Articles 6 and 7 — Regulation (EU) 2016/679 — Articles 5 and 6 — Processing of personal data)
ECLI:EU:UNKNOWN:62017CA0496
62017CA0496
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11.3.2019
Official Journal of the European Union
C 93/14
(Case C-496/17) (1)
((Reference for a preliminary ruling - Customs union - The Union Customs Code - Article 39 - Status of authorised economic operator - Implementing Regulation (EU) 2015/2447 - The second subparagraph of Article 24(1) - Applicant not a natural person - Questionnaire - Collection of personal data - Directive 95/46/EC - Articles 6 and 7 - Regulation (EU) 2016/679 - Articles 5 and 6 - Processing of personal data))
(2019/C 93/18)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Deutsche Post AG
Defendant: Hauptzollamt Köln
Operative part of the judgment
The second subparagraph of Article 24(1) of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, read in the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data, and of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation), must be interpreted as meaning that the customs authorities may require an applicant for AEO status to send to them the tax identification numbers, allocated for the purposes of collecting income tax, concerning solely the natural persons who are in charge of the applicant or who exercise control over its management and those who are in charge of the applicant’s customs matters, and the details of the tax offices responsible for the taxation of all those persons, to the extent that that data enables those authorities to obtain information on serious or repeated infringements of customs legislation or taxation rules or on serious criminal offences, committed by those natural persons and relating to their economic activity.
(1) Language of the case: German.
(1) OJ C 347, 16.10.2017.
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ECLI:EU:C:2019:140