This document is an excerpt from the EUR-Lex website
Document 61987CJ0386
Az ítélet összefoglalása
Az ítélet összefoglalása
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Own resources of the European Communities - Repayment or remission of import or export duties - Regulation No 1430/79 - Temporary application - Inapplicability to an application for repayment submitted after the entry into force of the regulation in respect of duties paid prior thereto - Absence of Community rules - Application of national law - Limits - General principles of Community law - National rules imposing a mandatory time-limit of three years for the submission of applications for repayment - Whether permissible
( Council Regulation No 1430/79, Art . 27 )
The provisions of Regulation No 1430/79 on the repayment or remission of import or export duties do not apply in a case where an application for repayment of import duties was submitted to the competent authorities of a Member State by an importer after that regulation had entered into force in respect of duties paid prior thereto .
In the absence of applicable Community rules, it is not contrary to the general principles of Community law for the national legislation of a Member State to provide for a mandatory time-limit of three years, where there are no grounds of force majeure to be taken into account, for the submission of all applications for repayment of duties unduly levied .