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Court of Justice of the European Union · Judgment

C‑438/11Lagura Vermögensverwaltung GmbH v Hauptzollamt Hamburg-Hafen

Decided
2012-11-08
ECLI
ECLI:EU:C:2012:703
CELEX
62011CJ0438
Finality
Final, the decision cannot be appealed

The court's own keywords

Community customs code - Article 220(2)(b) — Post-clearance recovery of import duties — Legitimate expectations — Impossibility of verifying the accuracy of a certificate of origin — Notion of ‘certificate based on an incorrect account of the facts provided by the exporter’ — Burden of proof — Scheme of generalised tariff preferences.

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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