Judgment of the Court (First Chamber) of 10 December 2015 (request for a preliminary ruling from the Augstākās tiesas, Latvia) — Valsts ieņēmumu dienests v ‘Veloserviss’ SIA

(Case C-427/14) (1)

((Reference for a preliminary ruling - Community Customs Code - Post-clearance examination of declarations - Principle of the protection of legitimate expectations - National rules placing restrictions on re-examination of the results of a post-clearance examination - Powers - Decision on the first post-clearance examination - Incorrect or incomplete information not known on the date of the decision))

(2016/C 048/04)

Language of the case: Latvian

Referring court

Augstākās tiesas

Parties to the main proceedings

Applicant: Valsts ieņēmumu dienests

Defendant:‘Veloserviss’ SIA

Operative part of the judgment

Article 78(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, must be interpreted as precluding national rules, such as those at issue in the main proceedings, under which a restriction is placed on the customs authorities’ powers to conduct re-examinations or post-clearance examinations and to regularise the situation by fixing a new customs debt, provided that that restriction refers to a three-year period from the time the initial customs debt was incurred, which it is for the national court to verify.

(1)  OJ C 421, 24.11.2014.