- The EU Court of Justice ruled that a customs penalty should be proportional to the alleged customs evasion.
- The court stated that a penalty of 50% of the customs duties is sufficient to ensure the application of tariff measures.
- The case examined the Hungarian customs penalty system, which imposes a penalty directly proportional to the loss of Union resources caused by the violation.
- The court emphasized the importance of proportionality in customs penalties and distinguishing between cases of good faith and those without.
- In Italy, customs penalties are determined based on a tiered methodology, which has raised concerns about balancing the protection of revenue interests with excessive sanctions.
- The court decision highlights the principle that sanctions should not exceed what is necessary to achieve the objectives of the relevant legislation.
- Member states have the freedom to impose different sanctions for violations, but they must not exceed what is strictly necessary.
Source: eutekne.info
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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