Request for a preliminary ruling from the Cour de cassation (France) lodged on 14 March 2024 – YX, Logistica I Gestio Caves andorrannes I Vida SA v Ministre de l’Économie, des Finances et de la Relance, Directeur général des douanes et droits indirects

(Case C-206/24, Logistica I Gestio Caves andorrannes I Vida)

Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings

Applicants: YX, Logistica I Gestio Caves andorrannes I Vida SA

Defendants: Ministre de l’Économie, des Finances et de la Relance, Directeur général des douanes et droits indirects

Questions referred

Must Article 2(2) of Council Regulation (EEC) No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties, ¹ which is incorporated into the third subparagraph of Article 236(2) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, ² be interpreted as meaning that the repayment of wrongly collected customs duties by customs authorities on their own motion is limited to a period of three years from the date on which those duties were entered in the accounts by the authorities responsible for their collection or that the customs authorities must establish, during the three years following the chargeable event, that the duties were not legally owed?

Must Article 2(2) of Council Regulation (EEC) No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties, which is incorporated into the third subparagraph of Article 236(2) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, be interpreted as meaning that the repayment of wrongly collected customs duties by customs authorities on their own motion is subject to the latter knowing the identity of the operators concerned and the amounts to be repaid to each of them without it being necessary to carry out extensive or disproportionate research?

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¹ OJ 1979 L 175, p. 1.

¹ OJ 1992 L 302, p. 1.