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Judgment of the Court (Eighth Chamber) of 28 November 2024.
BG Technik cs, a.s. v Generální ředitelství cel.
Requests for a preliminary ruling from the Nejvyšší správní soud and Krajský soud v Ostravě.
Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Classification of goods – Tariff heading 8703 – Motor cars and other motor vehicles principally designed for the transport of persons – Tariff heading 8713 – Carriages for disabled persons – Regulation (EC) No 718/2009 – Implementing Regulation (EU) 2021/1367 – SELVO 4800 vehicle – Concept of ‘disabled persons’.
Joined Cases C-129/23 and C-567/23.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:995

Judgment of the Court (First Chamber) of 7 November 2024.
Centro di Assistenza Doganale (Cad) Mellano Srl v Agenzia delle Dogane e dei Monopoli - Agenzia delle Dogane - Direzione Interregionale per la Liguria and Ministero dell’Economia e delle Finanze.
Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Piemonte.
Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 18 – Customs representative – Freedom to provide services – Directive 2006/123/EC – Articles 10 and 15 – Customs assistance centres – Territorial limitation of the activity – Restriction – Justification.
Case C-503/23.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:933

Judgment of the Court (First Chamber) of 5 September 2024.
Criminal proceedings against S.Z.
Request for a preliminary ruling from the Bundesgerichtshof.
Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of Burma/Myanmar – Prohibition on the import of goods originating in or exported from Burma/Myanmar – Regulation (EC) No 194/2008 – Article 2(2)(a) – Teak logs originating in Burma/Myanmar exported to and processed in Taiwan before being transported to the European Union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Concept of ‘substantial processing or working’ – Teak logs that have been debranched, debarked, sawn into the shape of wooden cuboids or cut into sawn teak wood in Taiwan – Certificate of origin issued by the Taiwanese authorities – Value of that certificate for the determination, by the customs authorities of the Member States, of the origin of those teak logs.
Case C-67/23.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:680

Judgment of the Court (Sixth Chamber) of 5 September 2024.
Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts “BIOR” v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa (Senāts).
Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of ‘scientific instrument or apparatus’ – Tariff classification – Combined Nomenclature – Subheadings 3926 90 92 and 3926 90 97.
Case C-344/23.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:696

Judgment of the Court (Third Chamber) of 29 July 2024.
Société BP France v Ministre de l’Économie, des Finances et de la Souveraineté industrielle et numérique.
Request for a preliminary ruling from the Conseil d'État.
Reference for a preliminary ruling – Promotion of the use of energy from renewable sources – Directive 2009/28/EC – Articles 17 and 18 – Directive 2018/2001 – Articles 25, 29 and 30 – Sustainability and greenhouse gas emissions saving criteria – Verification of compliance with those criteria – Biofuels used for transport – Production of fuels using the co-processing procedure – Evidence of compliance with those sustainability criteria – Mass balance method – Methods for evaluating the content of hydrotreated vegetable oils (HVO) in fuels produced using that procedure – Member State’s legislation requiring a physical carbon-14 analysis – Article 34 TFEU – Free movement of goods.
Case C-624/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:640

Judgment of the Court (Tenth Chamber) of 13 June 2024.
A GmbH & Co. KG v Hauptzollamt B.
Request for a preliminary ruling from the Bundesfinanzhof.
Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Tariff heading 9406 00 – Prefabricated buildings – Scope of the concept of ‘building’ – Calf hutches – Request for classification under subheading 9406 00 80 – Classified under subheading 3926 90 97.
Case C-104/23.

ECLI identifier: ECLI:EU:C:2024:504

Judgment of the Court (Tenth Chamber) of 11 April 2024.
OSTP Italy Srl v Agenzia delle Dogane e dei Monopoli, Ufficio delle Dogane di Genova 1 and Others.
Request for a preliminary ruling from the Corte di giustizia tributaria di primo grado di Genova.
Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Judgments at first instance annulling customs measures relating to traditional own resources of the European Union – Immediately implementable nature of those judgments – No suspension of implementation of judgments.
Case C-770/22.

ECLI identifier: ECLI:EU:C:2024:299

Judgment of the Court (Second Chamber) of 7 March 2024.
Autorità di Regolazione per Energia Reti e Ambiente (ARERA) v Fallimento Esperia spa and Gestore dei Servizi Energetici SpA - GSE.
Request for a preliminary ruling from the Consiglio di Stato.
Reference for a preliminary ruling – National support scheme providing for the award of tradable green certificates to national producers of electricity from renewable energy sources – Import of electricity produced from renewable energy sources in another Member State – Obligation to purchase green certificates – Penalty – Exemption – Directive 2001/77/EC – Directive 2009/28/EC – Support scheme – Guarantees of origin – Free movement of goods – Articles 18, 28, 30, 34 and 110 TFEU – State aid – Articles 107 and 108 TFEU – State resources – Selective advantage.
Case C-558/22.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:209

Judgment of the Court (Fifth Chamber) of 21 December 2023.
CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.
Case C-96/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:1025

Judgment of the Court (Fourth Chamber) of 23 November 2023.
J. P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Article 42(1) – Obligation on the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation – Incorrect declaration of the country of origin of the imported goods – National legislation providing for a fine corresponding to 50% of the shortfall in customs duties – Principle of proportionality.
Case C-653/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:912