- The CJ delivered a judgment on the verification of proofs of origin related to EUR.1 movement certificates.
- The case involved C/C Vámügynöki Kft. and the rejection of proof of origin without following a specific procedure.
- C/C requested the release of mandarins from Kosovo, originating in Turkey, with EUR.1 certificates from Kosovo.
- Hungarian customs found the goods ineligible for preferential tariff treatment and levied customs duties.
- C/C argued the certificates were issued under administrative cooperation and should not have to pay duties.
- Hungarian authorities claimed the certificates were issued in error and verification was unnecessary.
- The CJ ruled that if goods are ineligible for preferential treatment, verification is not required.
Source: loyensloeff.com
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.
Latest Posts in "European Union"
- CBAM: Expansion to cast iron, steel and complex metal products from 2028
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion
- Comments on ECJ C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies
- EU Advocate General: VAT Implications of Transfer Pricing Adjustments in Car Distribution Cases
- EU and Member States Introduce €2-€5 Parcel Customs Fees Ahead of 2026 Reforms
