- A customs decision granting a refund is considered favorable under Union Customs Code Articles 27 and 28.
- To reassess the same customs debt after a refund, the customs authority must revoke the favorable decision.
- Article 116 does not override Articles 27 and 28 regarding the revival of customs debt.
- The defendant’s appeal against the Munich Financial Court’s decision is dismissed.
- The defendant bears the costs of the appeal.
Source: bundesfinanzhof.de
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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