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European Union
Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)
Judgment
Consideration of the questions referred
The third and fourth questions
68

Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)

Judgment of 12 Dec 2013law://eu/cjeu/2012/c-116-12/para_68@2026-11-10

68Thus, an importer who has artificially placed himself in a situation making him eligible for export refunds is obliged to pay the duties on the products concerned, without prejudice, where appropriate, to administrative, civil or criminal penalties provided for by national law.

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

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-116/12 · ECLI:EU:C:2013:825
Decided: 12 Dec 2013
Procedure: Preliminary reference · referred by the Diikitiko Protodikio Serron (Greece)
Applicants: Ioannis Christodoulou; Nikolaos Christodoulou; Afi N. Christodoulou AE
Defendant: Elliniko Dimosio
Rapporteur: F. Biltgen
Advocate General: J. Kokott
Bench: 3 judges
A. Borg Barthet, E. Levits, F. Biltgen
Language: Greek
Official: CURIA · EUR-Lex 62012CJ0116

Topics

Customs Union and Common Customs Tariff

History · 1 version

12 Dec 2013Reading

Connections

Cited by 9: 5th AVENUE Products Trading GmbH v Hauptzollamt Singen (C-775/19); Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München (C-529/16); Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16); X BV v Staatssecretaris van Financiën (C-661/15); The Shirtmakers BV v Staatssecretaris van Financiën (C-59/16); GE Healthcare GmbH v Hauptzollamt Düsseldorf (C-173/15); EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (C-291/15)2 provisions; Valsts ieņēmumu dienests v Artūrs Stretinskis (C-430/14); Ministero dell'Economia e delle Finanze and Others v Francesco Cimmino and Others (C-607/13)2 provisions
Cites 20: Grand Duchy of Luxemburg v Berthe Linster, Aloyse Linster and Yvonne Linster (C-287/98); Gaston Schul BV v Staatssecretaris van Financiën (C-354/09); Hans Sommer GmbH & Co. KG v Hauptzollamt Bremen (C-15/99); Compaq Computer International Corporation v Inspecteur der Belastingdienst - Douanedistrict Arnhem (C-306/04); Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products; Peter Cremer v Bundesanstalt für landwirtschaftliche Marktordnung (C-125/76); Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996 amending Regulation (EEC) No 2913/92 establishing a Community Customs Code; SGS Belgium NV v Belgisch Interventie- en Restitutiebureau, Firme Derwa NV, Centraal Beheer Achmea NV and Firme Derwa NV, Centraal Beheer Achmea NV v SGS Belgium NV and Belgisch Interventie- en Restitutiebureau (C-218/09); Roquette Frères SA v Office national interprofessionnel des céréales (ONIC) (C-114/99); Ansul BV v Ajax Brandbeveiliging BV (C-40/01); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests; Unifert Handels GmbH v Hauptzollamt Münster (C-11/89); Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (C-110/99); Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas (C-515/03); Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf (C-256/07); Vonk Dairy Products BV v Productschap Zuivel (C-279/05); Agenzia Dogane Ufficio delle Dogane di Trieste v Pometon SpA (C-158/08); Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products; Gesellschaft für Überseehandel mbH v Handelskammer Hamburg (C-49/76)