argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: import - duties - revision

On 16 July 2020, the EU Court of Justice in case no. C-496/19, was called to provide clarifications, in the context of a dispute between a SpA and the Customs and Monopolies Agency - Salerno Customs Office (Italy) on the review of the customs declarations of this company and considered that a physical verification of the goods carried out at the time of their import cannot, in itself, hinder the initiation of the customs declaration review procedure. This is because the primary principle must always apply whereby, always and in any case, if the import duties paid by the declarant exceed those due by law at the time of their payment, the necessary measure to regularize the situation can only consist in reimbursement of the surplus collected