Judgment_paragraph 34 · Administration des douanes et droits indirects and Etablissement national des produits de l'agriculture et de la mer (FranceAgriMer) v Hubert Clergeau and Others (C-115/17)

34It should be noted, first, that, as is apparent from the file submitted to the Court, since the commission of the offence at issue in the main proceedings, the offence referred to in Article 426(4) of the Customs Code has not been amended by the French legislature. False declarations or deceitful practices having the effect of securing an advantage relating to exports, such as a special export refund under Regulation No 1964/82, therefore remain a criminal offence in the same manner as at the time of the events at issue in the main proceedings.