ECJ C-206/24
- 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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