Supreme Court: Antidumping and compensatory duties; payment of customs debt by a third party

• The case involves antidumping and compensatory duties.
• The issue is regarding the method of direct representation and the use of a payment facility.
• The appellant argues that the obligation to pay the customs debt is based on Article 231 of the CDW.
• The appellant claims that they are directly affected by the payment invitations.
• The Supreme Court clarifies that the appellant is not considered a debtor under the CDW.
• The Court states that Article 231 does not impose an obligation on the appellant to pay the customs debt.
• The Court concludes that the payment invitations do not directly affect the appellant.
• The appellant’s argument is rejected by the Court.

Source: uitspraken.rechtspraak.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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