Judgment of the Court (Sixth Chamber) of 26 October 2017
SIA „Aqua Pro” v Valsts ieņēmumu dienests
Request for a preliminary ruling from the Augstākā tiesa
Reference for a preliminary ruling — Customs union — Community Customs Code — Article 220(1) and (2)(b) — Post-clearance recovery of import or export duties — Definition of ‘entry in the accounts of the import duties’ — Decision of the competent customs authority — Time limit for submitting an application for repayment or remission — Obligation to transmit the case to the European Commission — Evidence in the event of an appeal against a decision of the competent authority of the importing Member State
Case C-407/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Judgment
ECLI:EU:C:2017:817 |
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