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Refunds and reliefs

 

Question:

What is the legal basis for assessing requests for reimbursement or relief submitted after 1 May 2016 in the Member States but relating to a customs debt arising before 1 May?

 

Reply:

In the event of a customs debt arising before 1 May 2016, if the applicable provision is a substantive provision, the provision in force when the customs debt arose must be applied; if, however, the applicable provision is a procedural provision, the new provision must be applied.

With regard to the distinction between procedural and substantive rules, the assessment is left to the analysis of the specific case. However, it is useful to remember that the rules governing the constitution of an obligation are generally substantive and that most of the provisions on repayment and remission are procedural in nature

Question:

Which discipline must refer to the requests for reimbursement/remission of customs obligations arising before 1 May 2016?

 

Reply:

As of May 1, 2016, communications must be made pursuant to the UCC, mentioning the corresponding articles in the UCC, indicating that the obligation arose under the CDC.

Question:

Can the application of Article 121 (1) and (3) UCC, lead to situations where traders lose the right to submit a refund/remission request before 1 May 2016, but then reacquire this right after 1 May 2016?

Reply:

No, article 121 UCC cannot be invoked to restore a right which has already been lost under the CDC. If the right has lapsed under the CDC, the situation cannot be changed under the CDU. This is only valid regarding the dates indicated in art. 288.

 

Default interest

 

Question:

"From what date is Article 114 paragraph 2 of the UCC applicable?"

Reply:

The provision must be applied to legal situations arising after 1 May 2016.