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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.