- Case C-206/24 is a request for a preliminary ruling from the Cour de cassation in France
- The applicants are YX and Logistica I Gestio Caves andorrannes I Vida SA, while the defendants are the Ministre de l’Économie, des Finances et de la Relance and the Directeur général des douanes et droits indirects of the French Republic
- The case involves disputes over import duties on goods originating from third countries and destined for Andorra
- Ysal, a customs agent, imported goods into Andorra resulting in the payment of import duties in France
- The European Commission invalidated the taxation on goods destined for Andorra in 1991
- Ysal brought proceedings against the French customs authorities seeking repayment of customs duties paid between 1988 and 1991
- The courts initially dismissed Ysal’s claims, leading to further legal proceedings.
Source: curia.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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