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Court of Justice of the European Union · Judgment

C-39/20Staatssecretaris van Financiën v Jumbocarry Trading GmbH

Decided
2021-06-03
ECLI
ECLI:EU:C:2021:435
CELEX
62020CJ0039
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – First subparagraph of Article 22(6), read in conjunction with Article 29 – Communication of the grounds to the person concerned before taking a decision which would adversely affect that person – Article 103(1) and Article 103(3)(b) – Limitation of the customs debt – Period for notification of the customs debt – Suspension of the period – Article 124(1)(a) – Extinguishment of the customs debt where it is time-barred – Temporal application of the provision governing the grounds for suspension – Principles of legal certainty and protection of legitimate expectations.

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.

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