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Case C-39/20: Judgment of the Court (Fifth Chamber) of 3 June 2021 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Jumbocarry Trading GmbH (Reference for a preliminary ruling — Regulation (EU) No 952/2013 — Union Customs Code — First subparagraph of Article 22(6), read in conjunction with Article 29 — Communication of the grounds to the person concerned before taking a decision which would adversely affect that person — Article 103(1) and Article 103(3)(b) — Limitation of the customs debt — Period for notification of the customs debt — Suspension of the period — Article 124(1)(a) — Extinguishment of the customs debt where it is time-barred — Temporal application of the provision governing the grounds for suspension — Principles of legal certainty and protection of legitimate expectations)
ECLI:EU:UNKNOWN:62020CA0039
62020CA0039
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Valentina R., lawyer
19.7.2021
Official Journal of the European Union
C 289/13
(Case C-39/20) (*)
(Reference for a preliminary ruling - Regulation (EU) No 952/2013 - Union Customs Code - First subparagraph of Article 22(6), read in conjunction with Article 29 - Communication of the grounds to the person concerned before taking a decision which would adversely affect that person - Article 103(1) and Article 103(3)(b) - Limitation of the customs debt - Period for notification of the customs debt - Suspension of the period - Article 124(1)(a) - Extinguishment of the customs debt where it is time-barred - Temporal application of the provision governing the grounds for suspension - Principles of legal certainty and protection of legitimate expectations)
(2021/C 289/17)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Appellant in the appeal on a point of law: Staatssecretaris van Financiën
Respondent in the appeal on a point of law: Jumbocarry Trading GmbH
Operative part of the judgment
Article 103(3)(b) and Article 124(1)(a) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, read in the light of the principles of legal certainty and protection of legitimate expectations, must be interpreted as applying to a customs debt incurred before 1 May 2016 and not yet time-barred at that date.
(*) Language of the case: Dutch.