Judgment_paragraph 48 · Siegfried PharmaChemikalien Minden GmbH v Hauptzollamt Bielefeld (C-617/24)

48The statement of reasons for Delegated Regulation 2015/2446 did not need to be detailed, particularly given that the contested provision was introduced in a context that was well known to the economic operators concerned, as it essentially perpetuated the previous legal situation. As the Commission has pointed out in its written observations, like the contested provision, Article 508(3) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 993/2001 of 4 May 2001 (OJ 2001 L 141, p. 1), provided for a retroactive effect limited to one year in respect of inward processing authorisations.

Siegfried PharmaChemikalien Minden GmbH v Hauptzollamt Bielefeld (C-617/24)

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