Judgment_paragraph 61 · „Latvijas Dzelzceļš” VAS v Valsts ieņēmumu dienests (C-154/16)

61In the context of customs legislation, the concepts of ‘force majeure’ and ‘unforeseeable circumstances’ both contain an objective element relating to abnormal circumstances extraneous to the trader and a subjective element involving the obligation, on that person’s part, to guard against the consequences of an abnormal event by taking appropriate steps without making unreasonable sacrifices (see, to that effect, the judgments of 18 December 2007, Société Pipeline Méditerranée et Rhône, C‑314/06, EU:C:2007:817, paragraph 24; of 14 June 2012, CIVAD, C‑533/10, EU:C:2012:347, paragraph 28; the order of 21 September 2012, Noscira v OHIM, C‑69/12 P, not published, EU:C:2012:589, paragraph 39; the order of the President of the Court of 30 September 2014, Faktor B. i W. Gęsina v Commission, C‑138/14 P, not published, EU:C:2014:2256, paragraph 19; and the judgment of 4 February 2016, C & J Clark International and Puma, C‑659/13 and C‑34/14, EU:C:2016:74, paragraph 192).