Marc Berel and Others v Administration des douanes de Rouen and Others (C-78/10)

Judgment of 17 Feb 2011

law://eu/cjeu/2010/c-78-10/para_11@2026-11-13

11Article 878(1) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 1677/98 of 29 July 1998 (OJ 1998 L 212, p. 18), (‘the Implementing Regulation’) provides:‘Application for repayment or remission of import or export duties, hereinafter referred to as “application for repayment or remission”, shall be made by the person who paid or is liable to pay those duties, or the persons who have taken over his rights and obligations.Application for repayment or remission may also be made by the representative of the person or persons referred in the first subparagraph.’

Marc Berel and Others v Administration des douanes de Rouen and Others (C-78/10)

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