Case case:C-206/24

DECISION

Title: Judgment of the Court (Fifth Chamber) of 1 August 2025. YX and Logistica i Gestió Caves Andorranes i Vidal SA v Ministre de l’Économie, des Finances et de la Relance and Directeur général des douanes et droits indirects. Request for a preliminary ruling from the Cour de cassation. Reference for a preliminary ruling – Customs union – Repayment or remission of import or export duties – Regulation (EEC) No 1430/79 – Customs duties collected in infringement of EU law – Third subparagraph of Article 2(2) – Conditions for repayment on their own initiative – Finding that those duties were wrongly collected before the expiry of a period of three years from the date on which they were entered in the accounts – Finding that the national customs authorities are aware of the identity of the operators concerned and of the amount to be repaid to each of them – Obligation on those authorities to take the necessary and appropriate measures to obtain the information necessary to make such repayment. Case C-206/24.
ECLI identifier: ECLI:EU:C:2025:611
Judge-Rapporteur: Arastey Sahún
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Abstract

01/08/2025

Title: Opinion of Advocate General Norkus delivered on 6 March 2025. YX and Logistica i Gestió Caves Andorranes i Vidal SA v Ministre de l’Économie, des Finances et de la Relance and Directeur général des douanes et droits indirects. Request for a preliminary ruling from the Cour de cassation. Reference for a preliminary ruling – Customs union – Repayment or remission of import or export duties – Regulation (EEC) No 1430/79 – Customs duties collected in infringement of EU law – Third subparagraph of Article 2(2) – Conditions for repayment on their own initiative – Finding that those duties were wrongly collected before the expiry of a period of three years from the date on which they were entered in the accounts – Finding that the national customs authorities are aware of the identity of the operators concerned and of the amount to be repaid to each of them – Obligation on those authorities to take the necessary and appropriate measures to obtain the information necessary to make such repayment. Case C-206/24.
ECLI identifier: ECLI:EU:C:2025:161
Advocate General: Norkus

06/03/2025

Title: Case C-206/24, Logistica I Gestio Caves andorrannes I Vida: Request for a preliminary ruling from the Cour de cassation (France) lodged on 14 March 2024 – YX, Logistica I Gestio Caves andorrannes I Vida SA v Ministre de l’Économie, des Finances et de la Relance, Directeur général des douanes et droits indirects

24/06/2024