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Document 62014CJ0553

Judgment of the Court (Seventh Chamber) of 10 December 2015.
Kyocera Mita Europe BV v European Commission.
Appeal — Customs Union and Common Customs Tariff — Regulation (EU) No 861/2010 — Actions for annulment — Fourth paragraph of Article 263 TFEU — Regulatory act not entailing implementing measures — Release of goods and communication of the amount of the duties — Use of simplified procedures or data-processing techniques.
Case C-553/14 P.

Court reports – general – 'Information on unpublished decisions' section

Judgment of the Court (Seventh Chamber) of 10 December 2015 —

Kyocera Mita Europe v Commission

(Case C‑553/14 P) ( 1 )

‛Appeal — Customs Union and Common Customs Tariff — Regulation (EU) No 861/2010 — Actions for annulment — Fourth paragraph of Article 263 TFEU — Regulatory act not entailing implementing measures — Release of goods and communication of the amount of the duties — Use of simplified procedures or data-processing techniques’

1. 

Actions for annulment — Natural or legal persons — Regulatory acts entailing implementing measures — Concept — Determination in the light of the purpose of the action (Art. 263, fourth para., TFEU) (see para. 45)

2. 

Actions for annulment — Natural or legal persons — Regulatory acts entailing implementing measures — Concept — Regulation No 861/2010 amending Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff — Included — Judicial remedies available against such acts — Existence of internal remedies against implementing measures (Art. 19(1) TEU; Art. 263, fourth para., TFEU; Commission Regulation No 861/2010, Annex) (see paras 47-55, 61-64)

3. 

Appeal — Grounds — Inadequate statement of reasons — Reliance by the General Court on implied reasoning — Lawfulness — Conditions (Art. 256 TFEU; Statute of the Court of Justice, Arts 36 and 53, first para.) (see paras 78, 79)

4. 

Appeal — Grounds — Plea directed against a superfluous ground — Invalid plea in law — Rejection (Art. 256(1) TFEU) (see para. 88)

Operative part

The Court:

1. 

Dismisses the appeal;

2. 

Orders Kyocera Mita Europe BV to pay the costs.


( 1 )   OJ C 46, 9.2.2015.

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