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Case C-653/22, J. P. Mali: Judgment of the Court (Fourth Chamber) of 23 November 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — J.P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Article 42(1) — Obligation on the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation — Incorrect declaration of the country of origin of the imported goods — National legislation providing for a fine corresponding to 50 % of the shortfall in customs duties — Principle of proportionality)
ECLI:EU:UNKNOWN:62022CA0653
62022CA0653
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Official Journal of the European Union
Series C
C/2024/615
15.1.2024
(Case C-653/22, (<span class="oj-super oj-note-tag">1</span>) J. P. Mali)
(Reference for a preliminary ruling - Customs union - Regulation (EU) No 952/2013 - Article 42(1) - Obligation on the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation - Incorrect declaration of the country of origin of the imported goods - National legislation providing for a fine corresponding to 50 % of the shortfall in customs duties - Principle of proportionality)
(C/2024/615)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: J.P. Mali Kerékpárgyártó és Forgalmazó Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
Article 42(1) of Regulation 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 which provides, in the event of a shortfall in customs duties caused by the supply of incorrect information in a customs declaration relating to goods imported into the European Union, for an administrative fine which corresponds, in principle, to 50 % of that shortfall and which is imposed notwithstanding the good faith of and precautions taken by the operator concerned, since that rate of 50 % is significantly lower than that provided for in the case of bad faith on the part of that operator and is, moreover, considerably reduced in certain situations specified in that legislation, including the situation in which the operator acting in good faith corrects its customs declaration before the post-clearance control has been completed.
Language of the case: Hungarian
ELI: http://data.europa.eu/eli/C/2024/615/oj
ISSN 1977-091X (electronic edition)
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*1 Language of the case: Hungarian.