44It must be noted that the implementing regulation was adopted on the basis of Article 247 of the Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 (OJ 2000 L 311, p. 17), which takes in a provision essentially equivalent to Article 249 of that code. That article constitutes a sufficient basis for the Commission to adopt the implementation measures in respect of that code (see, to that effect, judgments of 11 November 1999, Söhl & Söhlke, C‑48/98, EU:C:1999:548, paragraph 35, and of 8 March 2007, Thomson and Vestel France, C‑447/05 and C‑448/05, EU:C:2007:151, paragraph 23).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.