Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 03/13/2014

Subject: The Court affirmed that, having regard to the general principles of respect for the rights of the defence and res judicata, Regulation No 2913/92, establishing the Community Customs Code, does not preclude national legislation, such as that at issue in the main proceedings, which makes provision for two separate appeal procedures for challenging decisions of the customs authorities, where that legislation does not run counter to either the principle of equivalence or the principle of effectiveness. Moreover the Court affirmed that Regulation No 2454/93, laying down provisions for the implementation of Regulation No 2913/92, must be interpreted as meaning that a decision adopted under that regulation must be regarded as final and capable of being challenged by way of a direct action before an independent judicial authority, even where it was adopted in breach of the right of the person concerned to be heard and to raise objections. In the event of a breach of the right of the person concerned to be heard and to raise objections, it is for the national court to determine, having regard to the particular circumstances of the case before it and in the light of the principles of equivalence and effectiveness, whether, where the decision which was adopted in breach of the principle of respect for the rights of the defence must be annulled on that ground, it must give a ruling in the action brought against that decision or whether it can consider referring the matter back to the competent administrative authority.

Parties: Global Trans Lodzhistik OOD

Classification: Justice - Art. 47 Justice: effective - Art. 48 Rights of defence

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