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Case C-745/23, Alenopik: Judgment of the Court (Fifth Chamber) of 30 April 2025 (request for a preliminary ruling from the Riigikohus – Estonia) – Maksu- ja Tolliamet v UT (Reference for a preliminary ruling – Regulation (EU) 2018/1672 – Article 3(1) – Sum of cash not declared – Determining the value of a sum of cash denominated in foreign currencies – Exchange rate of a currency not published by the European Central Bank – Ukrainian hryvnia)

ECLI:EU:UNKNOWN:62023CA0745

62023CA0745

April 30, 2025
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Official Journal of the European Union

C series

C/2025/3248

24.6.2025

(Case C-745/23,

Alenopik)

(2)

(Reference for a preliminary ruling - Regulation (EU) 2018/1672 - Article 3(1) - Sum of cash not declared - Determining the value of a sum of cash denominated in foreign currencies - Exchange rate of a currency not published by the European Central Bank - Ukrainian hryvnia)

(C/2025/3248)

Language of the case: Estonian

Referring court

Parties to the main proceedings

Applicant: Maksu- ja Tolliamet

Defendant: UT

Operative part of the judgment

Article 3(1) of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005

must be interpreted as not precluding a Member State, in determining whether the obligation to declare laid down in that provision applies, from establishing the value of a sum of cash denominated in currencies other than the euro for the conversion of which the European Central Bank (ECB) does not publish a reference exchange rate, on the basis of the rate stated on a website to reflect parity between the euro and the currency in question on the date on which the person concerned entered or left the territory of the European Union, even though that rate is higher than the rate indicated on another website, provided that:

first, that rate corresponds to one of the rates actually and frequently applied to transactions involving the exchange of the currency concerned into euro;

second, that rate was designated by the Member State concerned clearly, intelligibly and unequivocally as the rate applicable for that purpose,

third, the information relating to that rate is freely and easily accessible and,

fourth, the persons concerned were thus in a position to become aware of that rate with certainty at the latest at the moment when they entered or left the territory of the European Union.

OJ C C/2024/1399.

(2)

The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.

ELI: http://data.europa.eu/eli/C/2025/3248/oj

ISSN 1977-091X (electronic edition)

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