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Case T-150/25, G: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 21 February 2025 – Zollamt Österreich v G GmbH
ECLI:EU:UNKNOWN:62025TN0150
62025TN0150
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Official Journal of the European Union
EN
C series
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C/2025/2411
28.4.2025
(Case T-150/25, G)
(C/2025/2411)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant on a point of law: Zollamt Österreich
Interested party: G GmbH
Questions referred
Are Articles 33, 34, 44 and 45 of Regulation (EU) No 952/2013 (<span class="oj-super oj-note-tag">1</span>) – in view of the fact that, in accordance with Article 44(4) of that regulation, Member States are to ensure that the appeals procedure enables the prompt confirmation or correction of decisions taken by the customs authorities – to be interpreted as meaning that the decision on an appeal lodged under Article 44(2) of that regulation against binding tariff information issued in accordance with Article 33 of that regulation is retroactive to the date on which that binding tariff information was issued by the customs office?
If Question 1 is answered in the negative:
Are Articles 33, 34, 44 and 45 of Regulation No 952/2013 to be interpreted as meaning that Member States may provide, in their national procedural rules, that the decision on an appeal lodged under Article 44(2) of that regulation against binding tariff information issued in accordance with Article 33 of that regulation is retroactive to the date on which that binding tariff information was issued by the customs office?
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(1) 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).
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ELI: http://data.europa.eu/eli/C/2025/2411/oj
ISSN 1977-091X (electronic edition)
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