European Commission v United Kingdom of Great Britain and Northern Ireland (C-213/19)

Judgment of 8 Mar 2022

law://eu/cjeu/2019/c-213-19/para_373@2026-11-14

373That is an administrative error by the United Kingdom customs authorities, since, as OLAF repeatedly pointed out in meetings with those customs authorities and as is clear, moreover, from the PCA Discount guidelines, CAPs could be used only as a risk analysis tool, that is to say, a tool for detecting on the basis of risk profiles those imports likely to be undervalued which required verification, not for determining their customs value.

European Commission v United Kingdom of Great Britain and Northern Ireland (C-213/19)

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