Judgment_paragraph 29 · J. P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-653/22)

29Failure to comply with that obligation constitutes a ‘failure to comply with the customs legislation’ within the meaning of Article 42(1) of that regulation. That concept does not cover only fraudulent activities, but includes any failure to comply with EU customs legislation, irrespective of whether the non-compliance was intentional or negligent or, even, in the absence of any wrongful conduct on the part of the operator concerned (see, to that effect, judgments of 4 March 2020, Schenker, C‑655/18, EU:C:2020:157, paragraphs 30 to 32 and 45, and of 8 June 2023, ZES Zollner Electronic, C‑640/21, EU:C:2023:457, paragraph 59).