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Document 62025TN0150

Case T-150/25, G: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 21 February 2025 – Zollamt Österreich v G GmbH

OJ C, C/2025/2411, 28.4.2025, ELI: http://data.europa.eu/eli/C/2025/2411/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2025/2411/oj

European flag

Official Journal
of the European Union

EN

C series

C/2025/2411

28.4.2025

Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 21 February 2025 – Zollamt Österreich v G GmbH

(Case T-150/25, G)

(C/2025/2411)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Appellant on a point of law: Zollamt Österreich

Interested party: G GmbH

Questions referred

1.

Are Articles 33, 34, 44 and 45 of Regulation (EU) No 952/2013 (1) – in view of the fact that, in accordance with Article 44(4) of that regulation, Member States are to ensure that the appeals procedure enables the prompt confirmation or correction of decisions taken by the customs authorities – to be interpreted as meaning that the decision on an appeal lodged under Article 44(2) of that regulation against binding tariff information issued in accordance with Article 33 of that regulation is retroactive to the date on which that binding tariff information was issued by the customs office?

2.

If Question 1 is answered in the negative:

Are Articles 33, 34, 44 and 45 of Regulation No 952/2013 to be interpreted as meaning that Member States may provide, in their national procedural rules, that the decision on an appeal lodged under Article 44(2) of that regulation against binding tariff information issued in accordance with Article 33 of that regulation is retroactive to the date on which that binding tariff information was issued by the customs office?

(1)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).

ELI: http://data.europa.eu/eli/C/2025/2411/oj

ISSN 1977-091X (electronic edition)

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