VATupdate

Share this post on

ECJ Customs – Preliminary Ruling – CAD Sernav (Case T‑299/26)

Summary
  • Italy’s Consiglio di Stato referred to the ECJ a question on the scope of Authorised Economic Operator (AEO) rights and revocation of customs authorisations. [eur-lex.europa.eu]
  • The reference concerns whether AEO status confers an automatic right to carry out customs operations at a “place other than” the customs place. [eur-lex.europa.eu]
  • Also questions the discretion of national authorities to revoke customs authorisations under Article 28(1)(a) UCC. [eur-lex.europa.eu]
Extended article
In Case T‑299/26, CAD Sernav (Agenzia delle Dogane e dei Monopoli v CAD Sernav Srl and Sernav Srl), Italy’s Council of State asks the ECJ two key questions: (1) whether Article 24(4) of Delegated Regulation (EU) 2015/2446 confers on AEOs an automatic right to conduct customs operations at alternative places on simple request, or whether customs authorities retain discretion in the light of overriding public interest — especially where authorisation was granted on a trial basis; and (2) whether the power under Article 28(1)(a) UCC to revoke a favourable decision covers cessation of the initial public interest, and whether an Italian domestic provision (Article 21‑quinquies of Law 241/1990) allowing revocation on such grounds is compatible with EU law. [eur-lex.europa.eu]
Source:


Sponsors:

Pincvision
VAT IT
Fiscal Solutions Bottom

Advertisements:

  • vatcomsult
  • fincargo