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Case C-358/22, Bolloré logistics: Judgment of the Court (Seventh Chamber) of 9 March 2023 (request for a preliminary ruling from the Cour de cassation — France) — Bolloré logistics SA v Direction interrégionale des douanes et droits indirects de Caen, Recette régionale des douanes et droits indirects de Caen, Bolloré Ports de Cherbourg SAS (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 195 — Article 217(1) — Article 221(1) — Common Customs Tariff — Obligations on the part of the guarantor of the debtor of a customs debt — Procedures for the communication of the customs debt — Duty corresponding to that debt which has not been lawfully communicated to the debtor — Whether the customs debt is payable by the joint and several guarantor)
ECLI:EU:UNKNOWN:62022CA0358
62022CA0358
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Official Journal of the European Union
C 164/18
(Case C-358/22, (<span class="oj-super oj-note-tag">1</span>) Bolloré logistics)
(Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Article 195 - Article 217(1) - Article 221(1) - Common Customs Tariff - Obligations on the part of the guarantor of the debtor of a customs debt - Procedures for the communication of the customs debt - Duty corresponding to that debt which has not been lawfully communicated to the debtor - Whether the customs debt is payable by the joint and several guarantor)
(2023/C 164/23)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Bolloré logistics SA
Defendants: Direction interrégionale des douanes et droits indirects de Caen, Recette régionale des douanes et droits indirects de Caen, Bolloré Ports de Cherbourg SAS
Operative part of the judgment
Article 195, Article 217(1) and Article 221(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005,
must be interpreted as meaning that customs authorities may not demand payment of a customs debt from the guarantor referred to in Article 195 when the amount of duty has not been lawfully communicated to the debtor.
Language of the case: French.
(1) OJ C 340, 5.9.2022.