Az Európai Bíróság bemutatása néhány vámjogi ítélet elemzésén keresztül

In customs matters, the Member States of the European Union act in accordance with the provisions of the Union Customs Code. However, in some cases, customers are dissatisfied with the decisions of the customs authorities of the Member States and therefore seek redress through the courts. If the court's decision in that state is not favorable to the economic operator either, it is possible to apply to the Court of Justice of the European Union, subject to strict procedural rules, which may make a decision binding on the Member State. The 3 court judgments discussed below have ruled on issues that can help you resolve a legal issue in your day-to-day work. Judgments in customs valuation cases are particularly important, as the determination of the correct customs value affects the level of customs revenue due to the European Union.