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Document 62019CA0496

Case C-496/19: Judgment of the Court (Eighth Chamber) of 16 July 2020 (request for a preliminary ruling from the Commissione tributaria regionale della Campania — Italy) — Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Salerno (Reference for a preliminary ruling — Customs Union — Community Customs Code — Regulation (EEC) No 2913/92 — Examination of goods — Application for revision of a customs declaration — Post-clearance examination)

OJ C 297, 7.9.2020, p. 19–19 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

7.9.2020   

EN

Official Journal of the European Union

C 297/19


Judgment of the Court (Eighth Chamber) of 16 July 2020 (request for a preliminary ruling from the Commissione tributaria regionale della Campania — Italy) — Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Salerno

(Case C-496/19) (1)

(Reference for a preliminary ruling - Customs Union - Community Customs Code - Regulation (EEC) No 2913/92 - Examination of goods - Application for revision of a customs declaration - Post-clearance examination)

(2020/C 297/24)

Language of the case: Italian

Referring court

Commissione tributaria regionale della Campania

Parties to the main proceedings

Applicant: Antonio Capaldo SpA

Defendant: Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Salerno

Operative part of the judgment

Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as not precluding the initiation of the procedure for revision of the customs declaration provided for therein, even though the goods in question were, on a previous import, subject, without challenge, to a physical inspection confirming their tariff classification.


(1)  OJ C 257, 21.10.2019.


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