Customs Union Fraud Existence of a special situation Fairness clause Article 239 of Regulation (EEC) No 2913/92 External Community transit operations Article 905 of Regulation (EEC) No 2454/93 Consignments of tobacco and ethyl alcohol for third countries Claim for remission of import duties Comprehensive guarantee
Sumário
Judgment of the Court of First Instance (Seventh Chamber) of 23 September 2009.
Transnáutica - Transportes e Navegação, SA v Commission of the European Communities.
Customs union - External Community transit operations - Consignments of tobacco and ethyl alcohol for third countries - Fraud - Claim for remission of import duties - Article 239 of Regulation (EEC) No 2913/92 - Article 905 of Regulation (EEC) No 2454/93 - Fairness clause - Existence of a special situation - Comprehensive guarantee.
Case T-385/05.
Texto da decisão
Judgment of the Court of First Instance (Seventh Chamber) of 23 September 2009 – Transnáutica v Commission
(Case T-385/05)
Customs union – External Community transit operations – Consignments of tobacco and ethyl alcohol for third countries – Fraud – Claim for remission of import duties – Article 239 of Regulation (EEC) No 2913/92 − Article 905 of Regulation (EEC) No 2454/93 − Fairness clause − Existence of a special situation – Comprehensive guarantee
Own resources of the European Communities – Repayment or remission of import or export duties – Fairness clause instituted by Article 905 of Regulation No 2454/93 – Existence of ‘special situation’ – Scope (Council Regulation No 2913/92, Art. 239; Commission Regulation No 2454/93, Art. 905) (see paras 48-61)
Re:
| APPLICATION for annulment of Commission Decision REM 05/2004 of 6 July 2005 refusing the reimbursement and remission of certain customs duties. |
Operative part
The Court:
|
1. |
Annuls Commission Decision REM 05/2004 of 6 July 2005; |
|
2. |
Orders the Commission of the European Communities to pay the costs. |