Infringements and sanctions: theft of goods placed under customs supervision. CJEU case law

Andrius Košel
Andrius Košel
Attorney-at-law, Counsel, professional law partnership NOOR legal, Lithuania
Published 23 Jul 2020
Infringements and sanctions: theft of goods placed under customs supervision. CJEU case law
Photo by Simone Hutsch on Unsplash
Case law
Sanctions
What happens if the goods placed under customs supervision are stolen? Is that circumstance to be regarded as relieving the person in charge of the goods from related tax obligations arising from the release for free circulation? May the national legislation of an EU Member State impose a pecuniary penalty, which equals to the amount of import duties or some other amount? Or may be both imposed – the payment of duties and the pecuniary penalty?

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