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Court of Justice of the European Union · Judgment

C-293/04Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst - Douanedistrict Arnhem

Decided
2006-03-09
ECLI
ECLI:EU:C:2006:162
CELEX
62004CJ0293
Finality
Final, the decision cannot be appealed

The court's own keywords

Post-clearance recovery of import or export duties - Article 220(2)(b) of Regulation (EEC) No 2913/92 - Application ratione temporis - System of administrative cooperation involving the authorities of a non-member country - Meaning of "incorrect certificate' - Burden of proof.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit