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European Union
Valsts ieņēmumu dienests v "Veloserviss” SIA (C-427/14)
Judgment
Consideration of the questions referred
22

Valsts ieņēmumu dienests v "Veloserviss” SIA (C-427/14)

Judgment of 10 Dec 2015law://eu/cjeu/2014/c-427-14/para_22@2026-11-11

22To that end, those authorities may, under Article 78(1) of the Customs Code, amend the customs declaration, that is to say re-examine it (judgment in Overland Footwear, C‑468/03, EU:C:2005:624, paragraph 45).

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

Key facts

Court: Court of Justice · First Chamber
Case: C-427/14 · ECLI:EU:C:2015:803
Decided: 10 Dec 2015
Procedure: Preliminary reference · referred by the Augstākās tiesas Administratīvo lietu departaments (Administrative Chamber of the Supreme Court, Latvia)
Applicant: Valsts ieņēmumu dienests
Defendant: Veloserviss SIA
Rapporteur: S. Rodin
Advocate General: P. Mengozzi
Bench: 5 judges
A. Tizzano, A. Borg Barthet, E. Levits, M. Berger, S. Rodin
Language: Latvian
Official: CURIA · EUR-Lex 62014CJ0427

Topics

Customs Union and Common Customs Tariff

History · 1 version

10 Dec 2015Reading

Connections

Interprets 1: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 12: SD v Agrárminiszter (C-490/18); Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-615/21); „Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo (C-121/24); Celní jednatelství Zelinka s. r. o. v Generální ředitelství cel (C-330/24)2 provisions; Nizar Assaad v Council of the European Union (T-426/21); AAS „BTA Baltic Insurance Company” v Valsts ieņēmumu dienests (C-230/20); Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Salerno (C-496/19); Pfeifer & Langen GmbH & Co. KG v Hauptzollamt Köln (C-97/19); Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16); SIA „Aqua Pro” v Valsts ieņēmumu dienests (C-407/16); Tigers GmbH v Hauptzollamt Landshut (C-156/16); Valsts ieņēmumu dienests v "Veloserviss” SIA (C-47/16)
Cites 21: Compagnie internationale pour la vente à distance (CIVAD) SA v Receveur des douanes de Roubaix and Others (C-533/10); Overland Footwear Ltd v Commissioners of Customs & Excise (C-468/03)2 provisions; Terex Equipment Ltd, FG Wilson (Engineering) Ltd and Caterpillar EPG Ltd v The Commissioners for Her Majesty's Revenue & Customs (C-430/08); Kamino International Logistics BV and Datema Hellmann Worldwide Logistics BV v Staatssecretaris van Financiën (C-129/13, C-130/13); Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (C-571/12); Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11); Digitalnet OOD and Others v Nachalnik na Mitnicheski punkt — Varna Zapad pri Mitnitsa Varna (C-320/11, C-330/11, C-382/11, C-383/11); Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin (C-271/06); Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; Belgische Staat v Direct Parcel Distribution Belgium NV (C-264/08); Mecanarte - Metalúrgica da Lagoa Ldª v Chefe do Serviço da Conferência Final da Alfândega do Porto (C-348/89); Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV (C-294/11); Friedrich G. Barth v Bundesministerium für Wissenschaft und Forschung (C-542/08); Plantanol GmbH & Co. KG v Hauptzollamt Darmstadt (C-201/08); 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); Alstom Power Hydro v Valsts ieņēmumu dienests (C-472/08); Agrover Srl v Agenzia Dogane Circoscrizione Doganale di Genova (C-173/06); Lagura Vermögensverwaltung GmbH v Hauptzollamt Hamburg-Hafen (C-438/11); Saupiquet v European Commission (C-37/12); Van Gend & Loos NV and Expeditiebedrijf Wim Bosman BV v Commission of the European Communities (98/83, 230/83); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code