- ECJ Advocate General Opinion: The Advocate General of the ECJ clarified that customs authorities must proactively verify whether conditions for the repayment of import duties are met, regardless of whether an application for repayment has been submitted, particularly in light of previous misapplications of Union law.
- Case Background: The case involves Andorran taxable persons seeking repayment of import duties levied between 1988 and 1991, which were deemed unlawful under EU law. The French customs administration initially dismissed the claims due to insufficient information but was later challenged on its obligation to investigate repayment eligibility.
- Impact on Current Law: The Advocate General’s opinion emphasizes that customs authorities are required to conduct reasonable investigations into repayment eligibility based on their own findings of prior errors. The upcoming ECJ decision may influence future practices regarding the repayment of import duties, potentially allowing refunds without formal applications in cases of established illegality in past customs practices.
Source KMLZ
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