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Case C-330/24, Celní jednatelství Zelinka: Judgment of the Court (Seventh Chamber) of 30 April 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Celní jednatelství Zelinka s. r. o. v Generální ředitelství cel (Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 116(7) – Reinstatement of the customs debt – Concept of repayment granted in error – Incorrect tariff classification)
ECLI:EU:UNKNOWN:62024CA0330
62024CA0330
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Official Journal of the European Union
C series
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C/2025/3253
(Case C-330/24,
(1)
Celní jednatelství Zelinka)
(Reference for a preliminary ruling - Customs union - Regulation (EU) No 952/2013 - Union Customs Code - Article 116(7) - Reinstatement of the customs debt - Concept of repayment granted ‘in error’ - Incorrect tariff classification)
(C/2025/3253)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: Celní jednatelství Zelinka s. r. o.
Defendant: Generální ředitelství cel
Operative part of the judgment
Article 116(7) 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 meaning that it covers not only situations in which the customs duties were repaid following an unintentional error on the part of the customs authorities, but also situations in which those authorities deliberately made a tariff classification and that classification subsequently proved to be incorrect.
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(1) OJ C C/2024/4954.
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ELI: http://data.europa.eu/eli/C/2025/3253/oj
ISSN 1977-091X (electronic edition)
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