Joined Cases C‑717/22 and C‑372/23

‘SISTEM LUX’ OOD and VU

v

Teritorialna direktsia Mitnitsa Burgas

(Requests for a preliminary ruling from the Rayonen sad Svilengrad and from the Administrativen sad – Haskovo)

Judgment of the Court (Third Chamber) of 19 December 2024

(Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 15 – Provision of information to the customs authorities – Failure to comply with the customs legislation – Article 42 – Effective, proportionate and dissuasive penalties – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Articles 2(1) – Confiscation – National provision providing for the imposition of a fine of between 100% and 200% of the customs value of the goods and confiscation thereof irrespective of the owner)

1. Customs union – Customs declarations – Procedure and examination – Failure to comply with the customs legislation – Need for intentional conduct – None

   (European Parliament and Council Regulation No 952/2013, Art. 42(1))

   (see paragraph 45)

2. Customs union – Customs declarations – Procedure and examination – Penalties – National legislation making it possible to establish a failure to comply with the customs legislation as a result of negligence, consisting of failure to use the prescribed form for declaring the goods being transported – Whether permissible – Imposition of an administrative penalty which is at least equal to the customs value of the goods in respect of which the failure to comply has been established – Not permissible

   (European Parliament and Council Regulation No 952/2013, Arts 15 and 42(1))

   (see paragraphs 46-54, operative part 1)

3. Customs union – Customs declarations – Procedure and examination – Penalties – List of administrative penalties – Exhaustive nature – None

   (European Parliament and Council Regulation No 952/2013, Art. 42(2))

   (see paragraph 59)

4. Customs union – Customs declarations – Procedure and examination – Penalties – Imposition of a fine and simultaneous confiscation of goods – Whether permissible – Conditions

   (Charter of Fundamental Rights of the European Union, Art. 17(1); European Parliament and Council Regulation No 952/2013, Art. 42(1) and (2))

   (see paragraphs 60-68, operative part 2)

5. Judicial cooperation in criminal matters – Framework Decision on Confiscation of Crime-Related Proceeds, Instrumentalities and Property – Scope – Confiscation measure adopted following a failure to comply with the customs legislation – Administrative nature of such a failure to comply – Precluded

   (Council Framework Decision 2005/212, Art. 2(1))

   (see paragraphs 74-79, operative part 3)

See the text of the decision.