Communication: judgment No. 0825 of 2019

IDENTIFIER
62019CA0825
LANGUAGE
English
COURT
Court of Justice of the European Union
AG OPINION
NO
REQUEST DATE
REFERENCES MADE
0
REFERENCED
1
DOCUMENT TYPE
Communication: judgment

Judgment



13.12.2021   

EN

Official Journal of the European Union

C 502/6


Judgment of the Court (Fourth Chamber) of 21 October 2021 (request for a preliminary ruling from the Thüringer Finanzgericht — Germany) — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt

(Case C-825/19) (1)

(Reference for a preliminary ruling - Customs union - End-use procedure - Authorisation with retroactive effect - Regulation (EU) No 952/2013 - Union Customs Code - Article 211(2) - Scope ratione temporis - Conditions - Regulation (EEC) No 2454/93 - Article 294(2) - Scope)

(2021/C 502/08)

Language of the case: German

Referring court

Thüringer Finanzgericht

Parties to the main proceedings

Applicant: Beeren-, Wild-, Feinfrucht GmbH

Defendant: Hauptzollamt Erfurt

Operative part of the judgment

1.

Article 211(2) of the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code must be interpreted as not applying to an application for renewal of authorisation with retroactive effect submitted before 1 May 2016, the date on which that article became applicable pursuant to Article 288(2) of that regulation, even if the decision on that application was adopted after that date.

2.

Article 294(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/12 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 1602/2000 of 24 July 2000, must be interpreted as meaning that the issue, by the customs authorities, of a new authorisation with retroactive effect for operations and goods of the same type as those covered by the original authorisation is not subject to the conditions laid down in paragraph 3 of that article.


(1)  OJ C 77, 9.3.2020.



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