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Document 62020CN0039

Case C-39/20: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 January 2020 — Staatssecretaris van Financiën v Jumbocarry Trading GmbH

OJ C 201, 15.6.2020, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

15.6.2020   

EN

Official Journal of the European Union

C 201/8


Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 January 2020 — Staatssecretaris van Financiën v Jumbocarry Trading GmbH

(Case C-39/20)

(2020/C 201/13)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Defendant: Jumbocarry Trading GmbH

Questions referred

1.

Are Articles 103(3)(b) and 124(1)(a) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1) applicable to a customs debt that was incurred before 1 May 2016 and whose period of limitation had not yet expired as of that date?

2.

If the answer to the first question is in the affirmative, does the principle of legal certainty or the principle of legitimate expectations preclude that applicability?


(1)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).


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