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Case C-506/23, Network One Distribution: Judgment of the Court (Eighth Chamber) of 5 December 2024 (request for a preliminary ruling from the Curtea de Apel București – Romania) – Network One Distribution SRL v Agenția Națională de Administrare Fiscală – Direcția Generală Regională a Finanțelor Publice București, Agenția Națională de Administrare Fiscală – Direcția Generală de Administrare a Marilor Contribuabili, Autoritatea Vamală Română – Direcția Regională Vamală București, Ministerul Finanțelor – Direcția Generală de Soluționare a Contestațiilor (Reference for a preliminary ruling – Customs union – Incurrence and recovery of a customs debt – Regulation (EU) No 952/2013 – Recovery of anti-dumping duties relating to imports from China – Charging of interest on arrears under Regulation No 952/2013 – National legislation providing for the imposition of a late payment penalty in addition to interest on arrears)
ECLI:EU:UNKNOWN:62023CA0506
62023CA0506
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Official Journal of the European Union
C series
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C/2025/515
(Case C-506/23,
Network One Distribution)
(Reference for a preliminary ruling - Customs union - Incurrence and recovery of a customs debt - Regulation (EU) No 952/2013 - Recovery of anti-dumping duties relating to imports from China - Charging of interest on arrears under Regulation No 952/2013 - National legislation providing for the imposition of a late payment penalty in addition to interest on arrears)
(C/2025/515)
Language of the case: Romanian
Referring court
Curtea de Apel Bucureşti
Parties to the main proceedings
Applicant: Network One Distribution SRL
Defendants: Agenția Națională de Administrare Fiscală – Direcția Generală Regională a Finanțelor Publice București, Agenția Națională de Administrare Fiscală – Direcția Generală de Administrare a Marilor Contribuabili, Autoritatea Vamală Română – Direcția Regională Vamală București, Ministerul Finanțelor – Direcția Generală de Soluționare a Contestațiilor
Operative part of the judgment
Article 114 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
must be interpreted as not precluding a national administrative practice under which a late payment penalty, provided for by national legislation, may be imposed in addition to the interest on arrears provided for in that article.
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ELI: http://data.europa.eu/eli/C/2025/515/oj
ISSN 1977-091X (electronic edition)
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