May 31, 2022
en lt
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts

Image by 8926 from Pixabay

In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).
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Comments ()

en
Voluntary disclosure of errors in the customs declaration in Argentina
04-12-2022

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

Dr Marcelo Antonio Gottifredi

violations
en
Voluntary disclosure of errors in the customs declaration in Argentina
04-12-2022

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

Dr Marcelo Antonio Gottifredi

violations
image lt
Muitinės ir laikinojo saugojimo sandėlių teisinės atsakomybės ir su ja susijusių rizikų valdymo ypatumai
27-11-2022

Dr. Gediminas Valantiejus

violations
image lt
Muitinės ir laikinojo saugojimo sandėlių teisinės atsakomybės ir su ja susijusių rizikų valdymo ypatumai
27-11-2022

Dr. Gediminas Valantiejus

violations
image en
Import/export VAT & other post-Brexit issues
20-11-2022

Zandra Horgan

taxes
image en
Import/export VAT & other post-Brexit issues
20-11-2022

Zandra Horgan

taxes
en, lt
‘Any person’ concept or What we learn from the UCC about who is responsible for what?
20-11-2022

Legal responsibility is one of the reasons why people refrain from engaging in non-compliant actions or activities. No one wants to be fined, let alone jailed, including participants of the international supply chain. So, what does customs compliance mean for those involved in international trade? What rules should be followed?

Dr. Talke Ovie

violations
en, lt
‘Any person’ concept or What we learn from the UCC about who is responsible for what?
20-11-2022

Legal responsibility is one of the reasons why people refrain from engaging in non-compliant actions or activities. No one wants to be fined, let alone jailed, including participants of the international supply chain. So, what does customs compliance mean for those involved in international trade? What rules should be followed?

Dr. Talke Ovie

violations
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

taxes
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

taxes
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