- The European Court of Justice (ECJ) confirmed a customs fine in a Hungarian case.
- The fine corresponds to 50% of the shortfall in customs duties.
- The ECJ held that this fine is in accordance with the principle of proportionality.
- The case involved inaccurate indication of the country of origin, resulting in a shortfall in customs duties.
- The Budapest High Court referred the question of proportionality to the ECJ.
- The ECJ ruled that the 50% fine is justified and effective in deterring non-compliance.
- The penalty is considered proportionate to the objectives of EU customs legislation.
Source: blogs.pwc.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.
Latest Posts in "European Union"
- From Accounting Entry to Taxable Event: The Acromet Case and VAT-TP Implications
- DG TAXUD Extends ICS2 Road and Rail Transport Deadline to December 31, 2025
- Potential VAT Changes for Travel Businesses: UK and EU TOMS Reforms, New Platform Rules
- EU Report Highlights Need for Enhanced Customs Controls Amid E-Commerce Growth and Non-Compliance
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (Jul–Aug 2025)
