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Judgment of the Court of First Instance (Seventh Chamber) of 23 September 2009.#Transnáutica - Transportes e Navegação, SA v Commission of the European Communities.#Customs union - External Community transit operations - Consignments of tobacco and ethyl alcohol for third countries - Fraud - Claim for remission of import duties - Article 239 of Regulation (EEC) No 2913/92 - Article 905 of Regulation (EEC) No 2454/93 - Fairness clause - Existence of a special situation - Comprehensive guarantee.#Case T-385/05.
ECLI:EU:T:2009:345
62005TJ0385
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(Case T-385/05)
Customs union – External Community transit operations – Consignments of tobacco and ethyl alcohol for third countries – Fraud – Claim for remission of import duties – Article 239 of Regulation (EEC) No 2913/92 − Article 905 of Regulation (EEC) No 2454/93 − Fairness clause − Existence of a special situation – Comprehensive guarantee
Own resources of the European Communities – Repayment or remission of import or export duties – Fairness clause instituted by Article 905 of Regulation No 2454/93 – Existence of ‘special situation’ – Scope (Council Regulation No 2913/92, Art. 239; Commission Regulation No 2454/93, Art. 905) (see paras 48-61)
Re:
APPLICATION for annulment of Commission Decision REM 05/2004 of 6 July 2005 refusing the reimbursement and remission of certain customs duties.
Operative part
The Court:
1.Annuls Commission Decision REM 05/2004 of 6 July 2005;
2.Orders the Commission of the European Communities to pay the costs.