The Queen v Commissioners of Customs & Excise, ex parte Faroe Seafood Co. Ltd, Føroya Fiskasøla L/F and Commissioners of Customs & Excise, ex parte John Smith and Celia Smith trading as Arthur Smith (a firm) (C-153/94, C-204/94)
law://eu/cjeu/1994/c-153-94/para_109@2026-11-13
Key facts
Court
Court of Justice · Fifth Chamber
Cases
C-153/94, C-204/94 · ECLI:EU:C:1996:198
Decided
14 May 1996
Procedure
Preliminary reference
Applicant
The Queen
Defendants
Commissioners of Customs and Excise; Ex Parte: (1) Faroe Seafood Co. Ltd and 6 more(2) Føroya Fiskasøla L/F (Case C-153/94); and between; The Queen; and; Commissioners of Customs and Excise; John Smith and Celia Smith trading as Arthur Smith (a firm)
Rapporteur
C. Gulmann
Advocate General
P. Léger
Bench
4 judgesJ. C. Moitinho de Almeida, C. Gulmann, P. Jann, L. Sevón
109The Court has held, however, that this obligation may not go beyond production of the information that the person making the declaration may reasonably be expected to possess and obtain, with the result that it is sufficient for such information, even if incorrect, to have been provided in good faith (see the judgments in Mecanarte, cited above, paragraph 29, and in Hewlett Packard France, cited above, paragraph 29).