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EU Court Rules on Three-Year Limit for Customs Duty Refunds by French Authorities

  • Term for refund of wrongly collected customs duties is three years
  • EU Court of Justice rules French customs must refund if they determine within three years that duties were wrongly collected
  • In 1991, a French customs practice was found to violate EU law
  • Andorran importers requested a refund in 2015, but French court rejected the claims
  • EU Court states customs must know payer identities and refund amounts within three years
  • If not, customs must take necessary and appropriate measures to obtain information and proceed with refunds

Source: taxlive.nl

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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