Judgment of the General Court (Third Chamber) of 12 November 2013 —
Wünsche Handelsgesellschaft International v Commission
(Case T‑147/12)
Customs union — Imports of preserved mushrooms from China — Decision finding no justification for the remission of import duties — Article 220(2)(b) and Article 239 of Regulation (EEC) No 2913/92 — Detectable error on the part of the customs authorities — Obvious negligence on the part of the importer — Legitimate expectations — Proportionality — Sound administration — Equal treatment
1. Own resources of the European Union — Repayment or remission of import duties — Article 236 of Regulation No 2913/92 — Scope — Limits — Application of substantive customs law — Exclusive competence of the national authorities (Council Regulation No 2913/92, Arts 236 and 243) (see paras 24, 25)
2. Own resources of the European Union — Post-clearance recovery of import or export duties — Conditions for non-entry of import duties in the accounts set out in Article 220(2)(b) of Regulation No 2913/92 — Obligation to provide the customs authorities with all the necessary information required by the EU and national law — Scope (Council Regulation No 2913/92, Art. 220(2)(b)) (see paras 28, 31)
3. Own resources of the European Union — Post-clearance recovery of import or export duties — Conditions for non-entry of import duties in the accounts set out in Article 220(2)(b) of Regulation No 2913/92 — Error of the administration ‘not reasonably detectable’ by the taxpayer — Criteria for assessment — Complexity of the customs regulations (Council Regulation No 2913/92, Art. 220(2)(b); Commission Regulations No 2125/95, Art. 10(1), and No 1864/2004, Art. 14(2)) (see paras 44, 45, 48, 69)
4. Own resources of the European Union — Post-clearance recovery of import or export duties — Conditions for non-entry of import duties in the accounts set out in Article 220(2)(b) of Regulation No 2913/92 — Good faith of the taxpayer — Concept — Obligation of the taxpayer to inform himself and research all possible clarifications in the event of doubt as to the definition of the origin of the goods — Scope (Council Regulation No 2913/92, Art. 220(2)(b)) (see paras 82, 83, 85)
5. Own resources of the European Union — Repayment or remission of import or export duties — Existence of a special situation — Circumstances not implying ‘either manœuvre or obvious negligence’ by the person concerned — Concept of obvious negligence — Cumulative conditions — Refusal of reimbursement or remission where only one of those conditions not met — No breach of principle of proportionality (Council Regulation No 2913/92, Arts 220(2)(b), and 239(1)) (see paras 92-94, 102, 103, 116)
6. EU law — Principles — Protection of legitimate expectations — Conditions — Specific assurances given by the authorities (see para. 110)
7. EU law — Principles — Equal treatment — Concept (see para. 120)
Re:
| APPLICATION for annulment of Commission Decision C(2011) 6393 final of 16 September 2011 determining that remission of import duties was not justified in a particular case. |
Operative part
The Court:
2. | | Orders Wünsche Handelsgesellschaft International mbH & Co KG to pay the costs. |