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Case C-39/20: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 January 2020 — Staatssecretaris van Financiën v Jumbocarry Trading GmbH
ECLI:EU:UNKNOWN:62020CN0039
62020CN0039
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15.6.2020
Official Journal of the European Union
C 201/8
(Case C-39/20)
(2020/C 201/13)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: Jumbocarry Trading GmbH
Questions referred
1.Are Articles 103(3)(b) and 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 (1) applicable to a customs debt that was incurred before 1 May 2016 and whose period of limitation had not yet expired as of that date?
2.If the answer to the first question is in the affirmative, does the principle of legal certainty or the principle of legitimate expectations preclude that applicability?
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).