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Valentina R., lawyer
EN
(2023/C 45/10)
Language of the case: Hungarian
Applicant: J. P. Mali Kerékpárgyártó és Forgalmazó Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Must Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (‘the Customs Code’) (1) be interpreted as meaning that the requirement of proportionality laid down in Article 42(1) thereof is satisfied by Article 84(8) of the az uniós vámjog végrehajtásáról szóló 2017. évi CLII. törvény (Law CLII of 2017 on the application of EU customs law; ‘the Law on customs’) which, in the case of the customs administrative fine which has to be imposed where a customs deficit has been incurred as a result of an offence relating to the correctness of information in the customs declaration, does not allow the customs authorities to assess all the circumstances of the case or the conduct attributable to the trader who lodged the customs declaration, but requires, as a mandatory rule, the imposition of a customs administrative fine equal to 50 % of the established customs deficit, irrespective of the seriousness of the offence committed and the examination and assessment of the liability attributable to that trader?
(1)
OJ 2013 L 269, p. 1.