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European Union
Overland Footwear Ltd v Commissioners of Customs & Excise (C-468/03)
Judgment
The questions
The third and fourth questions
63

Overland Footwear Ltd v Commissioners of Customs & Excise (C-468/03)

Judgment of 20 Oct 2005law://eu/cjeu/2003/c-468-03/para_63@2026-11-10

63Article 78(3) does not make a distinction between errors or omissions which are capable of correction and others which are not. The words ‘incorrect or incomplete information’ must be interpreted as covering both technical errors or omissions and errors of interpretation of the applicable law.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-468/03 · ECLI:EU:C:2005:624
Decided: 20 Oct 2005
Procedure: Preliminary reference · referred by the VAT and Duties Tribunal, London (United Kingdom)
Applicant: Overland Footwear Ltd
Defendant: Commissioners of Customs & Excise
Rapporteur: C. Gulmann
Advocate General: M. Poiares Maduro
Bench: 5 judges
C.W.A. Timmermans, J. Makarczyk, C. Gulmann, R. Schintgen, J. Klučka
Language: English
Official: CURIA · EUR-Lex 62003CJ0468

Topics

Customs Union and Common Customs Tariff

History · 1 version

20 Oct 2005Reading

Connections

Interprets 1: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 14: C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku (T-177/25); SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca (C-640/21); Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Salerno (C-496/19)2 provisions; Pfeifer & Langen GmbH & Co. KG v Hauptzollamt Köln (C-97/19); Staatssecretaris van Financiën v CEVA Freight Holland BV (C-249/18)2 provisions; X BV v Staatssecretaris van Financiën (C-661/15); Valsts ieņēmumu dienests v "Veloserviss” SIA (C-427/14); VAEX Varkens- en Veehandel BV v Productschap Vee en Vlees (C-387/13)2 provisions; Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (C-571/12)2 provisions; Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11)2 provisions; DP grup EOOD v Direktor na Agentsia "Mitnitsi" (C-138/10)2 provisions; Gaston Schul BV v Staatssecretaris van Financiën (C-354/09); Terex Equipment Ltd, FG Wilson (Engineering) Ltd and Caterpillar EPG Ltd v The Commissioners for Her Majesty's Revenue & Customs (C-430/08); ASM Lithography BV v Inspecteur van de Belastingdienst-Douane Zuid/kantoor Roermond (C-100/05)2 provisions
Cites 2: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Overland Footwear Ltd v Commissioners of Customs & Excise (C-379/00)