Judgment of the Court (Eighth Chamber) of 16 July 2020

Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Salerno

Request for a preliminary ruling from the Commissione tributaria regionale della Campania

Reference for a preliminary ruling — Customs Union — Community Customs Code — Regulation (EEC) No 2913/92 — Examination of goods — Application for revision of a customs declaration — Post-clearance examination

Case C-496/19


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
21/08/2020 Antonio Capaldo
Judgment
ECLI:EU:C:2020:583
16/07/2020 Antonio Capaldo
Application (OJ)
04/10/2019 Antonio Capaldo
Request for a preliminary ruling
25/06/2019 Antonio Capaldo
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.09 Import or export procedures
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.09 Import or export procedures


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 25/06/2019

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

16/07/2020


References

Publication in the Official Journal

Information not available

Name of the parties

Antonio Capaldo

Notes on Academic Writings

  1. Lasiński-Sulecki, Krzysztof: Kontrola po zwolnieniu towarów : omówienie do wyroku TS z dnia 16 lipca 2020 r., C-496/19, Przegląd Podatkowy 2020 Vol. 10 p. 61 (PL)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Commissione tributaria regionale della Campania - Italy

Subject-matter

  • Free movement of goods
  • - Customs union

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

huitième chambre (Cour)

Judge-Rapporteur

Wahl

Advocate General

Bobek

Language(s) of the Case

  • Italian

Language(s) of the Opinion

    Information not available