Judgment of the Court (Eighth Chamber) of 20 May 2021
AAS „BTA Baltic Insurance Company” v Valsts ieņēmumu dienests
Request for a preliminary ruling from the Augstākā tiesa (Senāts)
Reference for a preliminary ruling – Regulation (EEC) No 2 913/92 – Community Customs Code – Article 195 – Article 232(1)(a) – Article 221(3) – Common Customs Tariff – Recovery of the amount of the customs debt – Communication of the amount of duty to the debtor – Limitation period – Action taken against the guarantor to enforce the guarantee – Enforcement for the purposes of payment – Reasonable period
Case C-230/20
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)
Links to the texts
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Judgment
ECLI:EU:C:2021:410 |
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National decision following the preliminary ruling
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