Judgment_paragraph 63 · Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH and Others v Hauptzollamt Hamburg and Hauptzollamt Kiel (C-415/20)

63It follows that those rights may be relied on not only where a national authority has imposed the payment of a sum of money, such as a levy, tax or anti-dumping duty, on a person on the basis of an EU act which proves to be vitiated by illegality (see, to that effect, judgments of 27 September 2012, Zuckerfabrik Jülich and Others, C‑113/10, C‑147/10 and C‑234/10, EU:C:2012:591, paragraphs 65 and 69, and of 18 January 2017, Wortmann, C‑365/15, EU:C:2017:19, paragraphs 34 and 37), but also in other situations.