This document is an excerpt from the EUR-Lex website
Document 62019CA0825
Case C-825/19: Judgment of the Court (Fourth Chamber) of 21 October 2021 (request for a preliminary ruling from the Thüringer Finanzgericht — Germany) — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt (Reference for a preliminary ruling — Customs union — End-use procedure — Authorisation with retroactive effect — Regulation (EU) No 952/2013 — Union Customs Code — Article 211(2) — Scope ratione temporis — Conditions — Regulation (EEC) No 2454/93 — Article 294(2) — Scope)
Case C-825/19: Judgment of the Court (Fourth Chamber) of 21 October 2021 (request for a preliminary ruling from the Thüringer Finanzgericht — Germany) — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt (Reference for a preliminary ruling — Customs union — End-use procedure — Authorisation with retroactive effect — Regulation (EU) No 952/2013 — Union Customs Code — Article 211(2) — Scope ratione temporis — Conditions — Regulation (EEC) No 2454/93 — Article 294(2) — Scope)
Case C-825/19: Judgment of the Court (Fourth Chamber) of 21 October 2021 (request for a preliminary ruling from the Thüringer Finanzgericht — Germany) — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt (Reference for a preliminary ruling — Customs union — End-use procedure — Authorisation with retroactive effect — Regulation (EU) No 952/2013 — Union Customs Code — Article 211(2) — Scope ratione temporis — Conditions — Regulation (EEC) No 2454/93 — Article 294(2) — Scope)
OJ C 502, 13.12.2021, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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13.12.2021 |
EN |
Official Journal of the European Union |
C 502/6 |
Judgment of the Court (Fourth Chamber) of 21 October 2021 (request for a preliminary ruling from the Thüringer Finanzgericht — Germany) — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt
(Case C-825/19) (1)
(Reference for a preliminary ruling - Customs union - End-use procedure - Authorisation with retroactive effect - Regulation (EU) No 952/2013 - Union Customs Code - Article 211(2) - Scope ratione temporis - Conditions - Regulation (EEC) No 2454/93 - Article 294(2) - Scope)
(2021/C 502/08)
Language of the case: German
Referring court
Thüringer Finanzgericht
Parties to the main proceedings
Applicant: Beeren-, Wild-, Feinfrucht GmbH
Defendant: Hauptzollamt Erfurt
Operative part of the judgment
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1. |
Article 211(2) of the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code must be interpreted as not applying to an application for renewal of authorisation with retroactive effect submitted before 1 May 2016, the date on which that article became applicable pursuant to Article 288(2) of that regulation, even if the decision on that application was adopted after that date. |
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2. |
Article 294(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/12 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 1602/2000 of 24 July 2000, must be interpreted as meaning that the issue, by the customs authorities, of a new authorisation with retroactive effect for operations and goods of the same type as those covered by the original authorisation is not subject to the conditions laid down in paragraph 3 of that article. |