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i

OX F O R D E U L AW L I B R A RY
General Editors: DAVID ANDERSON QC
Barrister at Brick Court Chambers and Visiting Professor of Law at King’s College London

PIET EECKHOUT,
Professor of Law at University College London

EU Customs Law
ii

OX F OR D E U L AW L IBR A RY
The aim of this series is to publish important and original studies of the various
branches of EU law. Each work provides a clear, concise, and critical exposition of
the law in its social, economic, and political context, at a level which will interest the
advanced student, the practitioner, the academic, and government officials.

oth er title s i n the li b rary

The European Union and its Court of Justice
Second edition
Antony Arnull
The General Principles of EU Law
Second edition
Takis Tridimas
EC Company Law
Vanessa Edwards
EU Anti-​Discrimination Law
Evelyn Ellis
EC Competition Law
Fourth edition
Daniel G. Goyder
EC Agricultural Law
Second edition
J.A. Usher
Intellectual Property Rights in EU Law Volume 1: Free Movement and
Competition Law
David T. Keeling
EC Employment Law
Third edition
Catherine Barnard
EU Justice and Home Affairs Law
Second edition
Steve Peers
Directives in EC Law
Second edition
Sacha Prechal
External Relations of the European Union: Legal and Constitutional
Foundations
Piet Eeckhout
The Law of Money and Financial Services in the EC
Second edition
J. A. Usher
EC Securities Regulation
Niamh Moloney
Workers, Establishment, and Services in the European Union
Robin C. A. White
iii

EU Customs Law
Third Edition

T I M O T H Y LYO N S Q C .

1
iv

1
Great Clarendon Street, Oxford, OX2 6DP,
United Kingdom
Oxford University Press is a department of the University of Oxford.
It furthers the University’s objective of excellence in research, scholarship,
and education by publishing worldwide. Oxford is a registered trade mark of
Oxford University Press in the UK and in certain other countries
© Timothy Lyons 2018
The moral rights of the author have been asserted
First Edition published in 2001
Second Edition published in 2008
Third Edition published in 2018
Impression: 1
All rights reserved. No part of this publication may be reproduced, stored in
a retrieval system, or transmitted, in any form or by any means, without the
prior permission in writing of Oxford University Press, or as expressly permitted
by law, by licence, or under terms agreed with the appropriate reprographics
rights organization. Enquiries concerning reproduction outside the scope of the
above should be sent to the Rights Department, Oxford University Press, at the
address above
You must not circulate this work in any other form
and you must impose this same condition on any acquirer
Crown copyright material is reproduced under Class Licence
Number C01P0000148 with the permission of OPSI
and the Queen’s Printer for Scotland
Published in the United States of America by Oxford University Press
198 Madison Avenue, New York, NY 10016, United States of America
British Library Cataloguing in Publication Data
Data available
Library of Congress Control Number: 2018930378
ISBN 978–​0–​19–​878402–​9
Printed and bound by
CPI Group (UK) Ltd, Croydon, CR0 4YY
Links to third party websites are provided by Oxford in good faith and
for information only. Oxford disclaims any responsibility for the materials
contained in any third party website referenced in this work.
v

To Patricia
vi
xi

Acknowledgements

I am immensely grateful to Advocate General Francis Jacobs for giving me the opportunity
to contribute to this series of books, for his comments on the original draft manuscript of
the book and his continued support. I am indebted, as well, to two authors of other books
in the EC Law Series: Mr Paul Farmer, who first suggested that I write on EC customs law
and then read the completed manuscript of the first edition, and Professor Takis Tridimas,
who reviewed the first edition in draft. Mr Pinheiro de Jesus Ferreira, of the Taxation and
Customs Union Directorate General of the European Commission, also gave generously of
his time and experience in providing an analysis of the manuscript of the first edition in a
depth which was both very helpful and far beyond the call of duty. His positive influence
endures in this third edition. I should say too how much I have benefited from discussing
EU customs law with clients in a significant number of EU Member States, some of whom
have been fellow members of the Customs Practitioners Group. It is always a pleasure to
work with them even if it is impossible to name them individually here.
I have also been grateful for invitations to address seminars on EU trade and customs law
from: Prof. Dr. Andrea Biondi (King’s College, London); Prof. Wieslaw Czyzowicz (Warsaw
School of Economics); Prof. Dr. Sjoerd Douma (Leiden University); Mr. Gary Fitzgerald BL
and Ms Anne Fitzpatrick BL (Irish Centre for European Law); Dr. Tom O’Shea (Queen Mary
College, London); Dr. João Rolim (São Paolo); Dr. Ian Roxan and Dr. Eduardo Baistrocchi
(London School of Economics); Prof. Dra. Glória Teixiera (Porto University); and Prof.
Dr. Hans-​Michael Wolffgang (Münster University). One always gains more than one gives.
I have had the advantage too of considering the Union Customs Code with Ms. Panayota
Anaboli, Ms. Ann Gayk, Mr. Jean-​Michel Grave, Mr. Michael Lux, and Dr. Christian Struck
as a contributor to a forthcoming publication.
Alex Flach and Imogen Hill of Oxford University Press have seen the manuscript through
the publishing process with admirable efficiency. Finally, I should like to acknowledge the
patience and constant encouragement of my wife Patricia. Naturally, I alone remain respon-
sible for the text and for any errors it may contain.

Selected Customs Legislation

UCC: Regulation of the European Parliament and of the Council of 9 October 2013 laying down the
Union Customs Code (recast) [2013] OJ L269/​1 as amended.
The First Delegated Regulation: Commission Delegated Regulation (EU) 2015/​2446 of 28 July
2015 supplementing Regulation (EU) No 952/​2013 of the European Parliament and of the
Council as regards detailed rules concerning certain provisions of the Union Customs Code
[2015] OJ L343/​1.
The Second Delegated Regulation: Commission Delegated Regulation (EU) 2016/​341 of 17
December 2015 supplementing Regulation (EU) No 952/​2013 of the European Parliament and of
the Council as regards transitional rules for certain provisions of the Union Customs Code where
the relevant electronic systems are not yet operational and amending Delegated Regulation (EU)
2015/​2446 [2016] OJ L69/​1.
The First Implementing Regulation: Commission Implementing Regulation (EU) 2015/2447 of 24
November 2015 laying down detailed rules for implementing certain provisions of Regulation
(EU) No 952/2013 of the European Parliament and of the Council laying down the Union
Customs Code [2015] OJ L343/558.
xi

xii Acknowledgements

The Second Implementing Regulation: Commission Implementing Regulation (EU) 2016/​481

Commission Implementing Regulation (EU) 2016/​481 of 1 April 2016 repealing Commission
Regulation (EEC) No 2454/​93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/​92 establishing the Community Customs Code [2016] OJ L87/​24.
The Third Implementing Regulation: Commission Implementing Regulation (EU) 2017/​989 of 8
June 2017 correcting and amending Implementing Regulation (EU) 2015/​2447 laying down de-
tailed rules for implementing certain provisions of Regulation (EU) No 952/​2013 of the European
Parliament and of the Council laying down the Union Customs Code [2017] OJ L149/​19.
CID: Commission Implementing Decision (EU) 2016/​578 of 11 April 2016 establishing the Work
Programme relating to the development and deployment of the electronic systems provided for
in the Union Customs Code [2016] OJ L99/​6.
The Tariff Regulation: Council Regulation (EEC) 2658/​87 of 23 July 1987 on the tariff and statis-
tical nomenclature and on the Common Customs Tariff [1987] OJ L256/​1, as amended.
CCC: The Community Customs Code, Council Regulation (EC) 2913/​1992 of 12 October 1992
establishing the Community Customs Code [1992] OJ L302/​1, as amended.
The Implementing Regulation: Commission Regulation (EEC) 2454/​1993 of 2 July 1993, laying
down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing
the Community Customs Code [1993] OJ L253/​1, as amended.
xi

Contents

Table of Cases from the European Court of Justice and General Court xxiii
Table of Cases from Other Jurisdictions li
Table of International Agreements, Conventions, and Treaties liii
Table of European Community and European Union Treaties lxi
Table of Legislation for Other Jurisdictions lxv
Table of European Union Legislation lxvii

1. Introduction 1
A. Customs Duties and Customs Unions: In Europe and Around the World 2
1. Customs unions: Europe and the creation of the EEC 2
2. Customs unions around the world 6
3. The economics of customs unions 8
3.1 Viner and customs union theory 9
3.2 Viner, the pioneer of second-​best theory? 10
3.3 Customs union theory developed 13
3.4 Customs union theory, policy-​makers, and the EU 16
B. The International Dimension in EU Customs Law 19
C. GATT and the WTO 24
D. GATT 94 and EU Customs Law 27
1. The primacy of international agreements 28
2. GATT: Direct reliance 30
E. The EU’s Customs Union 33

2. The Customs Union in its EU Context 35

A. The Customs Union: Economic and Social Objectives 37
B. The Customs Union: The Internal Market, Tax, Competition, and
Commercial Policy 38
1. The customs union, free movement of goods, and transit 39
2. The Common Agricultural Policy (CAP) and customs law 42
3. The customs union and internal taxation 44
3.1 Article 110 47
4. The customs union: VAT and turnover taxes 51
5. The customs union and state aid 54
6. The customs union and competition law 55
7. The common commercial policy and external affairs 56
7.1 The commercial policy: Competence and validity 61
7.2 Anti-​dumping and countervailing duties 63
C. Customs and the Area of Freedom, Security, and Justice 64
D. The Financial Context of Customs Duty: Own Resources 67
1. General obligations concerning own resources 69
E. Customs’ Mission: Supervising Legitimate Trade, Preventing Illegal
Activity 72

3. Fundamental Concepts of the Customs Union 78

A. The Nature of the EU’s Customs Union 78
1. A customs union, not a free trade area 78
2. Euratom and the ECSC 81
B. The Common Customs Tariff 82
xvi

xiv Contents

C. The Prohibition of Internal Customs Duties and Equivalent Charges 84

1. What is a customs duty or charge having equivalent effect? 86
1.1 Regional duties 87
1.2 The relevance of a charge’s purpose and use 90
1.3 Prohibited charges need not be payable to the Member State 92
1.4 Charges for services may be prohibited charges 93
1.4.1 Are the activities charged for required or permitted under EU law? 94
1.4.2 Is the activity a service to the payee? 94
1.4.3 Is the amount of the charge legitimate? 95
D. ‘Goods’ in the EU 96
1. Goods in the customs union 96
2. Fundamental freedoms and ‘goods’ 99
3. Union goods 100
E. Free Circulation 102
1. TFEU Article 29 102
1.1 Duty which is ‘payable’ must be ‘levied’ 104
1.2 Drawback 105
F. The Customs Territory of the Union 105
1. The extent of the EU customs territory 106
2. Customs unions of which the EU is a member 108

4. The Customs Union: Legislation and Administration 110

A. Primary Customs Legislation in the EU 112
1. From 1 July 1968 to 1992 112
2. The Community Customs Code 113
2.1 The contents of the CCC 114
2.2 Amendments to the CCC 115
2.2.1 Amendments in 1996 115
2.2.2 Amendments in 1999 116
2.2.3 Amendments in 2000 116
2.2.4 Amendments in 2005 118
3. The Modernized Customs Code 119
4. The Union Customs Code 120
4.1 The content of the UCC 121
4.2 The application of the UCC 124
4.3 Interpretation of the UCC 126
B. Secondary Customs Legislation 130
1. The nature of secondary legislation under the CCC 130
2. The nature of secondary legislation under the UCC 131
3. Regulation 2454/​93 133
4. Delegated and implementing legislation under the UCC 135
4.1 Delegated legislation 135
4.2 Implementing legislation 136
C. The Commission: Customs Law and Administration 137
D. The Member States: Customs Law and Administration 139
1. Penalties for customs irregularities 141
1.1 The Trade Facilitation Agreement and penalties 142
1.2 The UCC and penalties 142
1.3 Effective, proportionate, and dissuasive penalties 143
1.4 Penalties and the proposal of 2013 144
E. Cooperation between Member States and with the Commission 146
1. Cooperation in relation to recovery 148
2. Cooperation in relation to the application of customs law 149
F. The Trader, the Member States, and the Commission 152
xv

Contents xv

5. The Common Customs Tariff: Administration and Interpretation 154

A. What Is the Tariff? 155
B. Elements of the Tariff 156
1. The combined nomenclature 156
1.1 Its function, history, and basis 156
1.2 The CN: What is it? 158
2. Customs duties: Common features—​different types 159
3. The alteration and suspension of customs duties 161
4. Tariff quotas 162
4.1 Tariff quotas: Applications and licences 163
4.2 Management of tariff quotas 164
4.3 Allocation of quotas 165
4.3.1 Traditional trade flows 166
4.3.2 Order of applications—​first come first served 166
4.3.3 Application according to quantity requested 167
C. TARIC and the Tariff Regulation 167
1. The Commission’s discretions in applying the CN and TARIC 168
1.1 Case law on the Commission’s role 169
1.2 Classification regulations 171
D. The Tariff, the Court of Justice, and the Requirement of Objectivity 174
1. The role of the Court of Justice and national courts 175
2. The Court of Justice’s general approach and the requirement of objectivity 180
2.1 Time that objective characteristics considered 182
2.2 Evidence of objective characteristics 182
3. Specific considerations relating to objectivity 183
3.1 Advances in medical science 183
3.2 Artistic merit 183
3.3 Breeding methods 183
3.4 Functions which the product facilitates 184
3.5 Geographical origin 184
3.6 Intention and the creation of products 184
3.7 The intended use of products and their presentation 184
3.8 Manufacturing and processing of products 186
3.9 Sight and sensory perception 187
3.10 Technological innovation 188
E. Interpretation of the Tariff: Rules and Aids 189
1. General rules regarding the CN 189
1.1 ‘A’: General rules for the interpretation of the CN 189
1.2 ‘B’: General rules applicable to both nomenclature and duties 194
2. Notes and opinions of the WCO and the EU 194
3. Case law generally 198
3.1 Case law on specific goods and classification headings 199
F. The Provision of Information by Customs Authorities 202
1. Issuing binding information 203
2. Relying upon binding information 205
3. Binding information: Validity and invalidity 206
4. Binding information: General principles of EU law 207
6. International Arrangements and Agreements 209
A. Autonomous Community Measures 212
1. The generalized system of preferences (GSP) 213
1.1 The benefits of the GSP 217
1.2 Loss of benefits 220
1.3 Administrative matters 221
xvi

xvi Contents

2. Overseas countries and territories 221

2.1 The Overseas Association Decision 2013 224
B. Agreements 226
1. The EEA Agreement 228
2. Agreements with potential EU Member States 230
3. Association agreements and the Union for the Mediterranean 231
4. Cooperation, trade, and development agreements and economic partnership
agreements with ACP countries 233
5. Cooperation agreements, partnership and cooperation agreements, and
association agreements 237
6. Trade and cooperation agreements and association agreements 239
C. Applying and Interpreting International Agreements 239
1. Agreements as part of the EU legal order 239
2. The Court as interpreter of the agreements 241
2.1 Charges having equivalent effect 242
3. Traders’ directly effective rights 244
D. The Role and Influence of International Law 248
7. The Origin of Goods 253
A. Rules of Origin: What They Concern and Their Function 254
B. Multilateral International Agreements and Non-​Preferential Origin 256
1. Kyoto: Specific Annex K and Annex D1 258
1.1 Criteria for establishing origin 259
C. The UCC and Non-​Preferential Origin 261
1. Origin in only one country 262
1.1 Maritime matters 263
1.1.1 Territorial waters: First Delegated Regulation, Article 31 263
1.1.2 Products taken from the sea: Article 31(f) 264
1.1.3 Exclusive rights to exploit the seabed: Article 31(h) 265
2. Origin in more than one country 266
2.1 ‘Last’ processing or working 267
2.2 ‘Substantial’ processing or working 268
2.3 Assembly operations 269
2.4 Minimal operations 271
3. Origin shopping 271
4. Specific rules for particular products 273
D. Preferential Origin 274
1. Cumulation of origin 275
2. The generalized system of preferences (GSP) 276
2.1 Origin in a single country 279
2.2 Origin in two or more countries 281
2.2.1 Unit of qualification, accessories, and sets 282
2.2.2 Bilateral cumulation and Norway, Switzerland, and Turkey 283
2.2.3 Regional cumulation 283
2.2.4 The least-​developed countries 285
3. The overseas countries and territories 285
4. Other Community measures governing origin 286
5. Preferential origin under international agreements 287
5.1 The EEA 287
5.1.1 Full and regional cumulation 289
5.2 Agreements between potential EU states 289
5.3 EFTA 291
5.4 Pan-​Euro-​Mediterranean rules of origin 291
5.5 The ACP states and economic partnership agreements 293
xvi

Contents xvii

5.6 CETA between the EU and Canada 296

E. Proof of Origin, Customs Authorities, the Commission, and the Trader 297
1. Proof of origin 297
1.1 Proof of origin and the Kyoto Convention 297
1.2 Proof of origin, EU legislation, and the GSP 298
1.2.1 Certificate of origin Form A 299
1.2.2 The obligations of the competent authorities 300
1.2.3 Invoice declarations 300
1.2.4 Single or global proofs of origin? 300
1.2.5 Presentation of the proof of origin 301
1.2.6 Errors in certificates and declarations 301
1.2.7 Transactions for which certificates of origin are unnecessary 302
1.2.8 Evidence of the status of Union goods 302
1.2.9 The registered exporter system (REX) 302
1.2.10 The registered exporter system: Statements of origin 303
1.2.11 The registered exporter system: Operation of controls 304
1.3 Proof of origin and international agreements 304
2. Administrative cooperation 305
2.1 Administrative cooperation and the GSP 306
2.1.1 Subsequent verification of origin 306
2.2 Case law on relations between importing and exporting states 308
2.3 The Commission and subsequent verification 311
2.4 The importer and subsequent verification 313
8. The Valuation of Goods 317
A. Customs Valuation and International Agreements 318
1. The normal price and the transaction value 319
B. Valuation and EU Law 321
1. Simple, equitable, and commercial—​not arbitrary or fictitious 321
1.1 Rates of exchange 322
2. Valuation for customs duty purposes only 323
3. The transaction value and alternatives to it 324
C. Determining the Transaction Value 325
1. What is ‘a sale’ and which sale is relevant? 325
2. What is ‘the price actually paid or payable’? 329
2.1 Additions to the price actually paid or payable 332
2.2 Exclusions from the price actually paid or payable 336
3. Limitations on the use of the transaction value 336
3.1 Related sellers and buyers 337
D. Alternatives to the Transaction Price 341
1. The value of identical goods 342
2. The value of similar goods 342
3. The value based on unit price: The deductive method 343
4. The computed value method 344
4.1 The elements of computed value 344
5. The fall-​back method 345
6. Procedures for certain perishable goods 346
E. Items Excluded from Customs Value 346
F. Declarations of Value 348

9. Customs Entry and Declaration 350

A. Entry of Goods into the Customs Territory 353
1. Pre-​entry procedure 353
2. Customs supervision 355
xvi

xviii Contents

2.1 The duration of supervision 356

3. Duty to convey goods to a customs office 356
4. Presentation of goods to customs authorities 357
5. Temporary storage 358
5.1 Temporary storage: Time limits and penalties 359
B. The Declarant and Customs Declarations 361
1. The declarant 361
2. The declaration 363
2.1 The purpose and nature of the declaration 363
2.2 Declarations and centralized clearance 364
3. The form of the standard declaration 365
4. Documents supporting the declaration 366
5. Incomplete and simplified procedures 366
6. Importers’ obligations as regards the customs declaration 367
7. Lodging and acceptance 368
8. Amending and invalidating the declaration 368
9. Examination of the declaration and the goods 370
10. Release of goods 371
11. Post-​release control 372

10. Customs Procedures: An Overview 373

A. Customs Controls in a Customs Union 375
B. Proving the Existence of Union Goods 377
C. The Economic Operator: Registration and Identification 379
D. The Authorized Economic Operator 380
E. Release for Free Circulation 385
F. General Rules for Special Procedures 386
1. General provisions relating to authorizations 387
2. Applications for authorization 388
2.1 Where to apply 389
3. Single and integrated authorizations and centralized clearance 389
4. Decisions on authorizations 390
5. The period for which authorizations are effective 390
6. The examination of the economic conditions 391
7. Other general provisions for special procedures 392
7.1 Record keeping 392
7.2 Transfer of rights and obligations 392
7.3 Movement of goods and usual forms of handling 393
7.4 Equivalent goods 393
7.5 Discharge 395
8. Transitional provisions 395
G. Transit Procedure 396
1. The Kyoto Convention and the Trade Facilitation Agreement 399
2. International agreements creating transit regimes 400
2.1 The TIR Convention 400
2.2 TIR and ATA procedures and the regulations 403
2.3 The Convention on Common Transit 404
3. Union transit 405
3.1 The external transit procedure 406
3.2 The internal transit procedure 407
3.3 Simplifications 409
3.4 The responsibilities of the holder 409
3.5 The transit declaration and formalities on departure and en route 410
3.6 Formalities at destination and discharge of the procedure 411
xi

Contents xix

3.7 Electronic messages 412

3.8 The guarantee 413
3.9 Irregularities and the customs debt 414
H. Storage 416
1. Customs warehousing 416
1.1 Union legislation: General 416
1.2 Union legislation: Customs warehousing 418
1.3 Storing and handling the goods 419
1.4 Customs warehouses 420
1.5 Responsibilities of holders of the procedure and the authorization 420
1.6 Authorizations and transitional provisions 421
2. Free zones 421
2.1 The designation of and activity in free zones 422
2.2 Union and non-​Union goods in free zones 422
2.3 Taking goods in and out of free zones 423
I. Specific Use 424
1. Temporary admission 424
2. Union legislation on temporary admission 426
2.1 General scope of temporary admission 426
2.2 Period of temporary admission 427
2.3 Total relief from import duty 428
2.4 Partial relief from import duty 428
2.5 ATA carnet 429
2.6 Discharge of the procedure 429
2.7 Transitional provisions 429
3. End use 429
J. Export 430
K. Destruction and Abandonment 434

11. Processing 436

A. The Inward Processing Procedure 437
1. What it is and why it is used 437
2. Inward processing: An EU procedure 438
3. Scope—​suspension, processing, and drawback 440
3.1 The suspension system 440
3.2 Processing operations and rate of yield 441
3.3 Drawback and discharge of drawback 442
4. The use of equivalent goods and prior exportation 443
5. The general provisions modified 444
5.1 Authorizations 445
5.2 Economic conditions 445
5.3 Movements of goods 446
6. Calculating the customs debt and scale methods 446
6.1 The quantitive scale method 447
6.2 The value scale method 448
7. Duration and discharge of the procedure 449
7.1 Release for free circulation and commercial policy measures 450
8. Administrative cooperation and transitional measures 451
B. Outward Processing 451
1. What it is and why it is used 451
2. Outward processing: An EU procedure 452
3. Equivalent goods 452
4. The standard exchange system and the prior importation system 453
4.1 The standard exchange system 453
x

xx Contents

4.2 The prior importation system 454

5. Processing operations, repair, and rate of yield 454
6. The general provisions modified 455
6.1 Authorizations 455
6.2 Economic conditions 456
6.3 Movements of goods 456
7. Relief from import duty and its method 456
7.1 Relief under the CCC 457
7.2 Relief under the UCC 457
7.3 Valuation under the CCC 458
7.4 Goods repaired free of charge 459
8. Duration and discharge 459
9. Administrative cooperation and transitional measures 459
12. The Customs Debt and Reliefs from Duty 460
A. Guarantees for the Customs Debt 461
1. Guarantees: The UCC’s approach 461
1.1 Transitional provisions: Guarantees and deferment 462
2. Guarantees: General provisions 462
3. Compulsory guarantees 463
4. Optional guarantees 464
5. Comprehensive guarantees 464
5.1 Guarantee with reduced amount or waiver 465
6. Types of guarantee 466
7. Maintenance of, additions to, and release of security 467
B. Incurring a Customs Debt: The Basic Rules 468
1. General rules for debts on import and export 469
1.1 The calculation of the duty 470
1.2 The time and place at which the customs debt is incurred 471
2. The debt on importation 472
3. The debt on importation for breach of customs law 474
3.1 Non-​compliance giving rise to a debt 475
3.2 The identity of the debtor 476
3.3 The time at which the debt arises 478
3.4 The amount of the debt: Deductions and extinguishment 478
4. The debt on exportation 479
5. The debt on exportation for breach of customs law 479
5.1 The identity of the debtor 480
5.2 The time at which the debt arises and extinguishment 480
C. Recovering a Customs Debt 480
1. Determining the debt 481
2. Entry in the accounts 481
2.1 Time limits for entry in the accounts 483
2.2 CCC and subsequent entry in the accounts 484
2.3 The UCC and late entry in the accounts 487
3. Notification of the customs debt 487
3.1 Communication of the debt under the CCC 487
3.2 Notification of the debt under the UCC 489
D. Post-​Release Recovery 491
1. National authorities, post-​release recovery, and non-​entry in the accounts 493
2. The Commission, post-​release recovery, and non-​entry in the accounts 493
E. Payment of the Customs Debt 495
1. The obligation to pay, and the prescribed periods 495
2. Deferment of payment 496
xxi

Contents xxi

3. Payment facilities other than deferment 497

4. Interest 497
4.1 Compensatory interest 498
F. Extinction of a Customs Debt 498
G. Reliefs from Duty 500
1. Heads of relief from import duty 502
2. Heads of relief from export duty 505
H. Other Privileges 505
1. Returned goods 505
2. Products of sea fishing 506

13. Repayment and Remission, Decisions and Appeals 507

A. Repayment or Remission and the UCC 508
1. Introduction 508
2. The situations in which repayment or remission is made 509
3. Duty overcharged 511
4. Customs declaration invalidated 512
5. Defective goods 512
6. Error by the competent authorities 513
7. Relief on grounds of equity 516
8. The decision of the national authorities 518
9. The role of the Commission 518
B. Repayment or Remission: CCC, Article 236 520
1. CCC, Article 220.2(a)–​(c) 521
2. CCC, Article 220.2(b): Error on the part of the customs authorities 522
3. CCC, Article 220.2(b): Detectability 525
4. CCC, Article 220.2(b): Good faith 529
C. Repayment and Remission and the CCC: Articles 237 and 238 531
1. Customs declaration invalidated: CCC, Article 237 531
2. Defective goods: CCC, Article 238 531
D. Repayment and Remission in Other Situations: CCC, Article 239 532
1. No deception or obvious negligence 533
2. Situations giving rise to repayment or remission under Article 900 535
3. Situations under Article 901 537
4. Returned goods: Article 903 538
E. The General Fairness Clause: Article 905 538
1. What is a special situation? 539
2. Examples of situations giving rise to special situations 542
2.1 Access to the Official Journal 542
2.2 Mistakes by traders 542
2.3 Fraud by commercial operators and official investigations 543
2.4 Mistakes by customs authorities, the Commission, and others 543
F. CCC, Article 239.2: Specific Provisions 546
1. The case to the Commission and the Commission’s role 547
1.1 Representations to the Commission 548
2. The Commission’s decision 550
3. The Commission’s discretion 551
4. Miscellaneous matters 553
4.1 Situations which did not give rise to relief 553
4.2 Interest on repayments 554
G. Appeals 554
1. GATT and the WTO 554
2. EU law 555
2.1 Decisions of customs authorities 557
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xxii Contents

2.2 Management, annulment, revocation, and amendment of decisions 560

2.3 Article 43: Appeals from customs, not judicial, authorities 562
2.4 Article 44: The right to appeal 563
2.5 Article 45: Suspension of implementation 564
2.6 Article 45: Suspension with a guarantee 565

14. Planning for the Future 567

A. Planning for the Future by the Council, the Commission, and the
Member States 567
1. Customs 2020 568
2. The development and governance communication 568
B. Planning for the Future by Traders 570
Conclusion 572

Suggestions for Further Reading 573

Law: Legislation and Treaties  573
Law: General  573
Economics  577
Index 581
vi

General Editor’s Preface

Preface to the Second Edition

It is a pleasure to welcome this new edition of EC Customs Law. Although customs law
might, at first, seem a subject of limited academic and even practical concern, that branch
of law is in fact – as this book shows – of central importance in the European Union.
The European Community is based, according to the EC Treaty, on a customs union.
That union is indeed the foundation of the Community. Because of its foundational status,
customs law, as the author admirably explains and demonstrates, forms a vital part of EC
law and policy across a very wide field.
Customs law is of course of critical importance for the internal market of the Community.
But it is fundamental also to the European Union’s relations with the outside world: not
least to the common commercial policy and to the Union’s development policy. The subject
has now to be seen in its global setting, being governed by many international arrangements
and agreements. The interaction of EC law and international law is one of the themes of
this work.
The book firmly places customs law in its broader context. It examines against that back-
ground the main branches of the subject—including, for example, rules of origin; clas-
sification under the Common Customs Tariff; valuation; customs procedures; customs
debt—while never losing sight of the wood for the trees.
All those concerned with trade law and with the operation of the customs union will
welcome this clear, expert, and systematic exposition of the subject. Because of its focus on
the guiding principles, as developed in particular in the case law of the Court of Justice, and
by its emphasis on the place of customs law within the Community legal system and inter-
national law, the book will appeal also to an even wider readership.
Francis G. Jacobs

Preface to the Third Edition

We very much welcome this third edition, to what is now EU customs law. Much has
changed in EU law since the previous edition, in particular, but by no means exclusively as a
result of the Lisbon Treaty. There is nevertheless also a lot of continuity, as this outstanding
analysis of customs law shows. Change and continuity have become the hallmarks of the EU
project. The author continues to succeed in his excellent exposition of the subject, praised
in the preface to the second edition. The perspective has even been widened, with more
focus on economic theory, and some forward-looking sections which highlight a possible
end state – that of a truly unified, “federal” customs administration – which was hardly im-
aginable when the EU customs union was in its infancy.
At the time of writing this preface one cannot help but noticing that the author does not
discuss Brexit – no doubt a wise decision given the current uncertainty surrounding this
process. The book nevertheless makes a great contribution to the debate about the future
trade relations between the EU and the UK: it shows the scope and depth of the law, and
vi

viii General Editor’s Preface

its institutions (not least the Court of Justice), which are required to make a customs union
work well – or indeed other forms of advanced trade relationships and customs cooperation
and facilitation. To echo the preface to the second edition: this book will now appeal to an
even wider readership.
Piet Eeckhout
ix

Author’s Preface

The customs law of the EU is sometimes regarded as a specialist field, having little as-
sociation with the main body of EU law and divorced from some of its most interesting
developments. Nothing could be further from the truth. As the Union Customs Code ac-
knowledges, the Union is ‘based upon a customs union’. This is true to some extent finan-
cially because customs duties form part of the Union’s own resources. The foundational role
of the customs union also ensures that customs law affects, and is affected by, EU law and
policy in a wide range of areas. On the one hand, customs law is inextricably associated
with internal elements of the Union, such as freedom of movement of goods and their free
circulation. These are matters that are particularly examined in Chapters 2 and 3. On the
other hand, it is fundamental to the relationship between the EU and the rest of the world,
particularly, of course, in relation to trade relations and development policy. These matters
are considered in Chapters 1 and 6.
Chapter 1 contains some new material on the history of the development of the cus-
toms union in the EEC. It also contains an extended discussion of the economics of cus-
toms unions. The author cannot pretend to approach the work of specialist economists
as anything other than an interested general reader. The law of the customs union needs,
though, to be put in an economic as well as a historical context. If nothing else, the new
sections on economics will help to do that. Chapter 6 has been substantially altered so as
to reflect the current priorities of the EU’s trade policy. No one who considers that policy
in any detail, with its pivot to Asia amongst other things, can sensibly accuse the EU of
introspection.
Customs law has also proved to be an arena in which the competences and powers of
the institutions of the EU, and the relations between them, have developed. The EU’s trade
policy is significant in this context as the recent consideration by the Court of Justice of the
EU of the EU/​Singapore agreement has shown. More generally the Union Customs Code
itself, with its frequent references to delegated and implementing regulations, reflects the
new architecture of the Union established under the Lisbon Treaty. In the internal affairs
of the EU, the exercise of discretion, particularly by the Commission, is of considerable
significance. That is a topic which is considered in Chapters 4 and 5 which deal with cus-
toms legislation and administration and the common customs tariff. Relationships between
EU institutions and traders have also been examined within the context of customs law.
Chapter 13 has, consequently, to consider what amounts to matters of EU administrative
law in relation to claims for repayment and remission of customs duty.
Even many of those aspects of customs law which, at first sight, appear most closely con-
cerned with exclusively customs matters prove to have a wider significance. For example,
the consideration of customs legislation in Chapter 4 has to cover matters such as the effect
and application of legislation and the difference between procedural and substantive rules.
The discussion of rules of origin in Chapter 7 has significance for many activities concerned
with the regulation of markets. The treatment of valuation in Chapter 8 is significant too
beyond the field of customs duty.
Of course, there are matters which are frequently the preserve of customs lawyers and the
book seeks to ensure that these are covered too. Chapter 5 is concerned with the common
customs tariff and its interpretation, and seeks to outline the principles established by the
numerous classification cases which the European Court of Justice has had to consider.
Chapters 9 to 12 are concerned with matters such as the customs declaration, customs
x

x Author’s Preface

procedures, approved treatments and uses (including, of course, the economically im-
portant matters of transit and inward and outward processing), and the customs debt.
The UCC has significantly amended the law relating to customs procedures and
Chapters 10 and 11 reflect the changes which have been made. In these chapters, as
throughout the book, I have kept in mind that many practitioners will want to consider
customs law from the perspective of the Community Customs Code as well as from that
of the Union Customs Code. Legislative references are frequently made, therefore, to both
codes. Decisions of the EU courts on the Community Customs Code are referred to regu-
larly. Many of these will continue to be significant.
In many areas, although the customs union has been in place a long time, customs law
and practice are still developing. To see that, one need only look at the Work Programme
relating to the development and deployment of the electronic systems provided for in the
Union Customs Code which will not conclude for a number of years yet. Other areas of po-
tential development include penalties for customs infringements. In a relatively short time,
the customs union will be reduced in size because of the departure from the EU of the UK.
The reduction in the size of the customs union will not, however, result in any reduction in
the importance of the law of the customs union. That law will continue to be highly signifi-
cant for those outside the EU as much as for those within it.
Throughout the book I have sought to describe the guiding principles and rules of cus-
toms law, in the Union Customs Code and secondary legislation, and to consider them
in the context of the relevant case law of the Court of Justice, in a way which is useful to
experienced customs lawyers as well as to those coming to the subject for the first time. It
is true, of course, that the courts and tribunals of the Member States, just like the national
customs administrations, play a vital role in the application of customs law. I have not at-
tempted, however, to incorporate the domestic case law, or statute law of any Member State,
into the text. To do that would require a different and much larger book.
I have attempted to state the law as at 1 December 2017.
Essex Chambers  Law Library  Blvd St. Michel
London Dublin Brussels
xxi

Table of Cases from the European Court

of Justice and General Court

A Racke GmbH & Co v Hauptzollamt Mainz (Case C–​162/​96) ECLI:EU:C:1998:293

[1998] ECR I–​3655. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240, 247–​9, 251–​2
A Racke GmbH & Co v Hauptzollamt Mainz (Case C–​162/​96) ECLI:EU:C:1997:582
Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248, 252
A v Staatssecretaris van Finaciën(Case C–​522/​16) ECLI:EU:C:2017:778 . . . . . . . . . . . . . . . 473, 481, 489, 491
ADM Hamburg AG v Hauptzollamt Hamburg-​Stadt (Case C–​294/​14) ECLI:EU:C:2016:210. . . . . . . . . . 279
ADM Hamburg AG v Hauptzollamt Hamburg-​Stadt ECLI:EU:C:2015:584
(Case C–​294/​14) Opinion of Wahl AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
Administration des Douanes et Droits Indirects v Léopold Legros and ors (Case C–​163/​90)
ECLI:EU:C:1991:436 Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88, 246
Administration des Douanes et Droits Indirects v Léopold Legros and ors (Case C–​163/​90)
ECLI:EU:C:1992:326 [1992] ECR I–​4625 . . . . . . . . . . . . . . . . . . . . . . 50, 81, 84–​5, 88–​9, 174, 241–​3, 246
Administration des Douanes et Droits Indirects v Rioglass SA and anr (Case C–​115/​02)
ECLI:EU:C:2003:587 [2003] ECR I–​12705. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Administration des Douanes v SA Gondrand Frères and SA Garancini (Case 169/​80)
ECLI:EU:C:1981:171 [1981] ECR 1931. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
Administration des Douanes v Solange Chiffre (C–​368/​92) ECLI:EU:C:1994:72 [1994] ECR I–​605. . . . 300
Adriano di Lenardo Srl v Ministero del Commercio con l’Estero
(Joined Cases C–​37/​02 and C–​38/​02) ECLI:EU:C:2004:443 [2004] ECR I–​6911. . . . . . . . . . . . . . 171–​2
Adriano di Lenardo Srl v Ministero del Commercio con l’Estero
(Joined Cases C–​37/​02 and C–​38/​02) ECLI:EU:C:2004:38 Opinion of Stix-​Hackl AG. . . . . . . . . 171–​2
Advocaten voor de Wereld (Case C–​303/​05) ECLI:EU:C:2007:261 [2007] ECR I–​3633 . . . . . . . . . . . . . . 144
Agenzia delle Dogane and anr v ADL American Dataline Srl. (Case C–​546/​13)
ECLI:EU:C:2014:2348 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184, 200
Agenzia Dogane Circoscrizione Doganale di Genova v Euricom SpA(Case C–​505/​06)
ECLI:EU:C:2007:768 [2007] ECR I–​8783 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 473
Agenzia Dogane Ufficio delle Dogane di Trieste v Pometon SpA(Case C–​158/​08)
ECLI:EU:C:2009:349 [2009] ECR I–​4695 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 439, 440–​41
Agra Srl v Agenzia Dogane—​Ufficio delle Dogane di Alessandria (Case C–​75/​09)
ECLI:EU:C:2010:352 [2010] ECR I-​5595 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140, 489
Agrana Zucker GmbH v Bundesminister für Land-​und Forstwirtschaft, Umwelt und
Wasserwirtschaft (Case C–​309/​10) ECLI:EU:C:2011:531 [2011] I-​ECR 7333 . . . . . . . . . . . . . . . . . . 172
Agrar-​Invest-​Tatschl GmbH v Commission(T–​51/​07) ECLI:EU:T:2008:420 [2008] ECR II–​2825. . . . . . 530
Agrar-​Invest-​Tatschl GmbH v Commission (Case C–​552/​08 P) ECLI:EU:C:2009:605
[2009] ECR I–​9265. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117, 127, 311, 508, 515, 520, 530–​2
Agrover v Agenzia Dogane Circoscrizione Doganale di Genova (Case C–​173/​06)
ECLI:EU:C:2007:328 Opinion of Trsteujak AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 439
Agrover v Agenzia Dogane Circoscrizione Doganale di Genova (Case C–​173/​06)
ECLI:EU:C:2007:612 [2007] ECR I–​8783 . . . . . . . . . . . . . . . . . . . . . . . . . . 289, 439, 443, 473, 485, 522–​4
Ahmed Ali Yusuf and Al Barakaat International Foundation v Commission and Council
(Case T–​306/​01) ECLI:EU:T:2005:331 [2005] ECR II–​3533 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28, 249
Air Liquide Industries Belgium SA v Ville de Scraing and Province de Liège (Joined
Cases C–​393/​04 and C–​41/​05) ECLI:EU:C:2006:403 [2006] ECR I–​5293 . . . . . . . . . . 44–​5, 54–​5, 85–​6
Air Transport Association of America (ATAA) and ors v Sec. of State for Energy and Climate
Change (Case C–​366/​10) ECLI:EU:C:2011:864[2011] ECR I–​13755. . . . . . . . . . . . . 28, 157, 243, 248–​9
Åkerberg Fransson (Case C–​617/​10) EU:C:2013:105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Aktiebolaget NN v Skatteverket (Case C–​111/​05) ECLI:EU:C:2007:195 [2007] ECR I–​2697 . . . . . . . . . . 263
Ålands Vindkraft AB v Energimyndigheten (C–​573/​12) ECLI:EU:C:2014:2037. . . . . . . . . . . . . . . . . . . . . . 98
Algemene Scheeps Agentuur Dordrecht BV v der Belastingdienst–​Douanedistrict
Rotterdam (Case C–​311/​04) ECLI:EU:C:2006:23 [2006] ECR I–​609. . . . . . . . . . . . . . . . . . . . . . 157, 169
Algemene Scheeps Agentuur Dordrecht BV v der Belastingdienst–​Douanedistrict
Rotterdam (Case C–​311/​04) ECLI:EU:C:2005:595 Opinion of Kokott AG. . . . . . . . . . . . . . . . . 157, 169
xvi

xxiv Table of Cases from the European Court of Justice and General Court

Alsantrans AG v Commission(Case T–​282/​01) ECLI:EU:T:2004:42 [2004] ECR II–​693. . . . . . . . 360, 540–​1

Amministrazione dell Finanze dello Stato v Chiquita Italia SpA (Case C–​469/​93)
ECLI:EU:C:1995:435 [1995] ECR I–​4533 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31, 32, 245, 247
Amministrazione della Finanze dello Stato v SPI and SAMI (Joined Cases 267/​81 to 269/​81)
ECLI:EU:C:1983:78 [1983] ECR 801 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25, 29, 31, 61
Amministrazione delle Finanze dello Stato v Schiavon Silvano (an insolvent firm)
(Case C–​230/​98) ECLI:EU:C:2000:257 [2000] ECR I–​3547. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305
Amministrazione delle Finanze dello Stato v Srl Meridionale Industria
Salumi and ors (Joined Cases 212/​80 to 217/​80) ECLI:EU:C:1981:270 [1981] ECR 273. . . . . . 125, 508
Amministrazione delle Finanze v Enterprise Ciro Acampora (Case 827/​79)
ECLI:EU:C:1980:287 [1980] ECR 3731 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214, 307, 313–​4, 524, 540
Amsterdam Bulb BV v Produktschap voor Siergewassen (Case 50/​76)
ECLI:EU:C:1977:13 [1977] ECR 137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Anagram International Inc v Inspecteur van de Belastingdienst—​Douanedistrict Rotterdam
(Case C–​14/​05) ECLI:EU:C:2006:465 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
Analog Devices v Hauptzollamt München-​Mütte and Hauptzollamt München-​West
(Case 122/​80) ECLI:EU:C:1981:273 [1981] ECR 2781 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188–​9
Anklagemyndigheden v Poulsen and Diva Navigation Corp(Case 286/​90)
ECLI:EU:C:1992:453 [1992] ECR 601. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263–​4
Anonymi Viotechniki kai Emporiki Etairia Kataskevis Konservon—​Palirria
Souliotis AE v European Commission (Case T–​380/​11) ECLI:EU:T:2013:420 . . . . . . . . . . . . . . . . . 173
Ante Šumelj v Commission (Joined Cases T–​546/​13, T–​108/​14, and T–​109/​14)
ECLI:EU:T:2016:107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138
Antillean Rice Mills v Commission (Case C–​390/​95 P) ECLI:EU:C:1999:66 [1999]
ECR I–​769 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222, 225
António Gomes Valente v Fazenda Pública (Case C–​393/​98) ECLI:EU:C:2001:109 [2001]
ECR I–​1327 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
APEX GmbH Internationale Spedition v Hauptzollamt Hamburg-​Stadt (Case C–​371/​14)
ECLI:EU:C:2015:828. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Apple Computer International v Commission (Case T–​82/​06) ECLI:EU:T:2008:46 [2007]
ECR I–​83* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172–​3
Aprile Srl v Amministrazione delle Finanze dello Stato (Case C–​228/​96)
ECLI:EU:C:1998:544 [1998] ECR I–​7141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
Aprile Srl, in liquidation v Amministrazione delle Finanze dello Stato (Case C–​125/​94)
ECLI:EU:C:1995:309 [1995] ECR I–​2919 Opinion of Colomer AG. . . . . . . . . 58, 82–​3, 84, 90, 243, 246
Arcelor Mittal Luxembourg v Commission and ors (Joined Cases C–​201/​09 P
and C–​216/​09 P) ECLI:EU:C:2011:190 [2011] ECR I–​2239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111
Aqua Pro SIA v Valsts ieņēmumu dienests (Case C–​407/​16) ECLI:EU:C:2017:817. . . . . . . . . . . . . 313–​4, 482,
485–​6, 492, 494, 522, 529, 532
Aramex Nederland BV v Inspecteur van de Belastingdienst/​Douane (Case C–​145/​16)
ECLI:EU:C:2017:130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170, 181
Argon v Council and Commission (Joined Cases T–​12/​98 and T–​13/​98) ECLI:EU:T:2000:161
[2000] ECR II–​2473 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Artrada and Others v Rijksdienst voor de keuring van Vee en Vlees (Case C–​124/​03)
ECLI:EU:C:2004:674 [2004] ECR I–​10297. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Asda Stores Ltd v HMRC (Case C–​372/​06) ECLI:EU:C:2007:787 [2007] ECR I–​11223. . . . . . . . . . . 109, 111,
131, 231, 240, 248, 261, 266–​7, 270, 274, 321
ASM Lithography BV v Inspecteur van de Belastingdienst—​Douane Zuid/​kantoor
Roermond(Case C–​100/​05) [2006] ECR I–​1005. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 447, 510, 520
Asociación de Transporte Internacional por Carretera (ASTIC) v Administración General
del Estado(Case C–​488/​09) ECLI:EU:C:2010:820 [2010] ECR I–​14067. . . . . . . . . . . . . . . . . . . . . . 402–​4
Asotsiatsia na balgarskite predpriyatia za mezhdunarodni prevozi i patishtata (AEBTRI) v Nachalnik
na Mitnitsa Burgas(Case C–​224/​16) ECLI:EU:C:2017:880. . . . . . . . . . . . . . . . . . . . . 400–​4, 410, 475, 477
Astro-​Med GmbH v Oberfinanzdirektion Berlin (Case C–​108/​92) ECLI:EU:C:1993:281
[1993] ECR I–​3797. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
Atlanta AG and ors v Council and Commission (C–​104/​97) ECLI:EU:C:1999:498
[1999] ECR I–​6983 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
Atlanta AG and ors v Council and Commission (Case T–​521/​93) [1996] ECR II–​1707 . . . . . . . . . . . . . . 213
Atlanta Fruchthandelsgesellschaft mbH and ors v Bundesamt für Ernährung und
Forstwirtschaft (Case 466/​93) ECLI:EU:C:1995:370 [1995] ECR I–​3799 . . . . . . . . . . . . . . . . . . . . . . 213
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Table of Cases from the European Court of Justice and General Court xxv

Auklagemyndigheden v Poulsen and Diva Navigation Corp (Case C–​286/​90)

ECLI:EU:C:2011:864 [1992] ECR I–​6019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249
Aurubis Balgaria v Nachalnik na Mitnitsa Stolichna (Case C–​546/​09)
ECLI:EU:C:2011:199, [2011] ECR I–​2531 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143, 144, 497–​8

B & S Global Transit Center BV v Staatssecretaris van Financiën (Case C–​319/​14)

ECLI:EU:C:2015:734. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .356, 412, 476
Balkan-​Import-​Export GmbH v Hauptzollamt Berlin-​Packhof (Case 55/​75)
EU:C:1976:8 [1976] ECR 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227
Baltic Agro AS v Maksu-​ja Tolliameti Ida maksu-​ja tollikeskus (Case C–​3/​13)
ECLI:EU:C:2014:2227 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126, 129, 367
Banatrading GmbH v Council (Case T–​3/​99) [2001] ECR II-​2123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Banco de Crédito Industrial SA, now Banco Exterior de España SA v Ayuntamiento de Valencia
(Case C–​387/​92) ECLI:EU:C:1994:100 [1994] ECR I–​877 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Banco popolare di Cremona Soc. coop arl v Agenzia Entrate Ufficio Cremona)
Case C–​475/​03) [2006] ECR I–​9373 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Barsoum Chabo v Hauptzollamt Hamburg-​Hafen (Case C–​213/​09)
ECLI:EU:C:2010:716 [2010] ECR I–​12019. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29, 43, 110, 159
Baywa AG v Hauptzollamt Weiden (Case C–​116/​89) ECLI:EU:C:1991:104 [1991]
ECR I–​1095 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333
Beamglow Ltd v European Parliament, Council and Commission (Case T–​383/​00)
ECLI:EU:T:2005:453 [2005] ECR II–​5459. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 29, 252
Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst—​Douanedistrict
Arnhem (Case C–​293/​04) ECLI:EU:C:2006:162 [2006] ECR I–​2263. . . . . 111, 126–​7, 308, 313, 524–​5
Beirafrio—​Indùstria de Produtos Alimentares Ldª v Chefe do Serviço da Conferência
final da Alfândega do Porto (Case C–​371/​90) ECLI:EU:C:1998:567 [1992] ECR I–​2715 . . . . . . . . . 527
Belgian Minister for Financial Affairs v Eddy Amelynck (Case 237/​96) ECLI:EU:C:1997:440
[1997] ECR I–​5103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42, 378
Belgische Petroleum Unie VZW and ors v Belgium (Case C–​26/​11) ECLI:EU:C:2013:44. . . . . . . . . . . . . . 35
Belgische Staatv Molenbergnatie BV (Case C–​201/​04)ECLI:EU:C:2005:421
Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481
Belgische Staatv Molenbergnatie BV (Case C–​201/​04) ECLI:EU:C:2006:136 [2006]
ECR I–​2049 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125–​6, 481, 487–​8
Belgium v Commission (Case C–​142/​87) ECLI:EU:C:1990:125 [1990] ECR I–​959 . . . . . . . . . . . . . . . . . . 551
Belgium v Direct Parcel Distribution Belgium NV (Case C–​264/​08) ECLI:EU:C:2010:43
[2010] ECR I–​731. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140–​1, 481–​2, 487–​8, 521, 556
Belgium v Société Coopérative Belovo (Case C–​187/​91) ECLI:EU:C:1992:333
[1992] ECR I–​4739. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527
Berel and ors v Administration des douanes de Rouen (C–​78/​10) ECLI:EU:C:2011:93
[2011] ECR-​717 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126, 469, 499, 508, 529, 533–​4, 537
Bergandi v Directeur Général des Impôts (Case 252/​86) ECLI:EU:C:1988:112
[1988] ECR I–​1343. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40, 51
Bernard Leplat v Territory of French Polynesia (Case C–​260/​90)
ECLI:EU:C:1992:66 [1992] ECR I–​643 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223
Bernd Giloy v Hauptzollamt Frankfurt am Main-​Ost (Case C–​130/​95)
ECLI:EU:C:1997:372 [1997] ECR I–​4291 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127, 564–​6
Berner Allgemeine Versicherungsgesellschaft v Amministrazione delle
Finanze dello Stato (Case C–​328/​89) ECLI:EU:C:1991:206 [1991] ECR I–​2431. . . . . . . . . . . . . . . . . 414
Bessin et Salson v Administration des douanes et droits indirects (Case 386/​87)
ECLI:EU:C:1989:408 [1989] ECR 3551. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 508
Bettati v Safety Hi-​Tech Srl (Case C–​341/​95) ECLI:EU:C:1998:353 [1998] ECR I–​4355 . . . . . . . . . . . . . . . 29
Biegi v Hauptzollamt Bochum (Case 158/​78 P) ECLI:EU:C:1979:87 [1979] ECR 1103 . . . . . . . . 42, 171, 198
Bioforce GmbH v Oberfinanzdirektion München (Case C–​177/​91)
ECLI:EU:C:1993:10 [1993] ECR I–​45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183, 199
Biret International v Council (Case C–​93/​02) ECLI:EU:C:2003:517 [2003] ECR I–​10497. . . . . . . . . . . 29, 31
Bleiindustrie KG, formerly Jung & Lindig v Hauptzollamt Hamburg-​Waltershof
(Case 111/​77) ECLI:EU:C:1978:50 [1978] ECR 659 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Blomqvist v Rolex SA and anr (Case C–​98/​13) ECLI:EU:C:2014:55 6 February 2014 . . . . . . . . . . . . . . . . . 75
Bolton Alimentari SpA v Agenzia delle Dogane—​Ufficio delle Dogane di Alessandria
(Case C–​494/​09) ECLI:EU:C:2011:87 [2011] ECR I–​647. . . . . . . . . . . . . . . . . . . . . . . . . . . . 164, 544, 546
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Bonapharma Arzneimittel GmbH v Hauptzollamt Krefeld (Case C–​334/​93)

ECLI:EU:C:1995:52 [1995] ECR I–​319 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305
Bonn Fleisch Ex-​und Import v Commission (Case T–​329/​00)
ECLI:EU:T:2003:48 [2003] ECR II–​287. . . . . . . . . . . . . . . . . . . . . . 126, 138, 163, 516, 539, 545, 550, 552
Borealis Polyolefine GmbH v Bundesminister für Land-​und Forstwirtschaft, Umwelt und
Wasserwirtschaft and other cases (C–​ 91/​14, C–​192/​14, C–​295/​14, C–​389/​14
and C–​391/​14 to C–​393/​14) ECLI:EU:C:2016:311 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174
Boudjlida v Préfet des Pyrénées-​Atlantiques Case C–​249/​13 ECLI:EU:C:2014:2431 . . . . . . . . . . . . . . . . . 138
British American Tobacco (Germany) GmbH v Hauptzollamt Schweinfurt (Case C–​550/​08)
ECLI:EU:C:2010:349 [2010] ECR I–​5515 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441
British American Tobacco Manufacturing BV v Hauptzollamt Krefeld (Case C–​222/​01)
ECLI:EU:C:2004:250 [2004] ECR I–​4683 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 475, 510, 516, 539, 543
British Sky Broadcasting Group plc and Pace plc v HMRC (Joined Cases C–​288/​09
and C–​289/​09) ECLI:EU:C:2011:248 [2011] ECR I–​2851 . . . . . . . . . . . . . 23, 111, 176, 196, 206–​8, 556
Brother International GmbH v Hauptzollamt Gießen (Case C–​26/​88)
ECLI:EU:C:1989:637 [1989] ECR I–​4253 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 126, 267, 269, 270–​3
Brown Boveri & Cie AG v Hauptzollamt Mannheim (Case 79/​89)
ECLI:EU:C:1991:153 [1991] ECR I–​853 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98, 325, 347
Bruner v Hauptzollamt Hamburg-​Jonas (Case C–​290/​97) ECLI:EU:C:1998:600 [1998]
ECR I–​8333 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182, 184, 191
Bulk Oil (Zug) AG v Sun International Limited and Sun Oil Trading Company (Case 174/​84)
ECLI:EU:C:1986:60 [1986] ECR 559 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Bundesanstalt für Landwirtschaft und Ernährung v Deutsches Milch-​Kontor GmbH
(Case C–​272/​95) ECLI:EU:C:1997:191 [1997] ECR I–​1905. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85, 94
Bundesfinanzdirektion West v HEKO Industrieerzeugnisse GmbH (C–​260/​08)
ECLI:EU:C:2009:768 [2009] ECR I–​11571. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256–​7, 267–​8, 270
Bundesverband Güterkraftverkehr und Logistik eV (BGL) v Germany (Case C–​78/​01)
ECLI:EU:C:2003:490 [2003] ECR I–​9543 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111, 404
Bureau Européen des Unions des Consommateurs (BEUC) v Commission (Case T–​256/​97)
ECLI:EU:T:2000:21 [2000] ECR II–​101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
BVBA Van Landeghem v Belgium (Case C–​486/​06) ECLI:EU:C:2007:762
[2007] ECR I–​10661 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195–​6
Byankov v Glaven sekretar na Ministerstvo na vatreshnite raboti (Case C–​249/​11)
ECLI:EU:C:2012:608. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176

C & Clark International Ltd v HMRC (Joined Cases C–​659/​13 and C–​34/​14)
ECLI:EU:C:2016:74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29–​30, 111, 521, 556
Cabletron Systems Ltd v The Revenue Commissioners (Case C–​463/​98)
ECLI:EU:C:2001:256 [2001] ECR I–​3495 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23, 169–​71, 173, 184
Cabletron Systems Ltd v The Revenue Commissioners (Case C–​463/​98)
ECLI:EU:C:2001:68 Opinion Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169, 170–​1, 174
Cadbury Schweppes plc and anr v Commissioners of Inland Revenue (C–​196/​04)
ECLI:EU:C:2006:544 [2006] ECR I–​7995 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571
Cadsky v Istituto Nazionale per il Commercio Estero (Case 63/​74) ECLI:EU:C:1975:33
[1975] ECR 281. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
Camacho v Securitas Seguridad España (Case C–​407/​14) ECLI:EU:C:2015:534. . . . . . . . . . . . . . . . . . . . . 111
Camar Srl v Presidenza del Consiglio dei Ministri (Case C–​102/​09) ECLI:EU:C:2010:236
[2010] ECR I–​4045 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213, 233, 235
Camara de Comercio, Industria y Navegación, Ceuta v Municipality of Ceuta
(Case 45/​94) ECLI:EU:C:1995:425 [1995] ECR I–​4385 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46–​7, 87
Canon Europa NV v European Commission (Case C–​552/​14 P)
ECLI:EU:C:2015:804 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173, 351, 488, 556
Capespan International v CCE (Case C–​422/​00)[2003] ECR I–​597. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346
Carbonati Apuani Srl v Commune dir Carrara (Case C–​72/​03)
ECLI:EU:C:2004:506 [2004] ECR I–​8027 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47, 85–​6, 89, 90
Carboni e derivati Srl v Ministero dell’Economia e delle Finanze and Riunione Adriatica di Sicurtà
SpA (Case C–​263/​06) ECLI:EU:C:2008:128 [2008] ECR I–​1077. . . . . . . . . . . . . . . . . . 327, 337, 341, 345
Cargill BV v Inspecteur der Invoerrechten en Accijnzen (Case 268/​87)
ECLI:EU:C:1988:444 [1988] ECR 5151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201–​2
Carmine Capolongo v Azienda Agricola Maya (Case 77/​72) ECLI:EU:C:1973:65 [1977] ECR 611. . . . . . 40
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Carstens Keramik GmbH and Firma August Hoff v Oberfinanzdirektion Frankfurt

am Main (Joined Cases 98 and 99/​75) ECLI:EU:C:1976:26 [1976] ECR 241 . . . . . . . . . . . . . . . . . . . 182
CAS SpA v Commission (Case C–​204/​07 P) ECLI:EU:C:2008:446 [2009] ECR I–​6135. . . . . . . . . . . 109, 138,
231, 308–​9, 312–​3, 517, 539, 540, 544, 552, 554
CAS SpA v Commission (Case T–​23/​03) ECLI:EU:T:2007:32 [2007] ECR II–​289 . . . . . . . . . . . . . . . 138, 309,
312–​3, 523, 544–​5, 549–​50
Casio Computer Co GmbH v Oberfinanzdirektion München (Case 234/​87)
ECLI:EU:C:1989:27 [1989] ECR 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181, 188
Casteels PVBA v Commission (Case 40/​84) ECLI:EU:C:1985:77 [1985] ECR 667. . . . . . . . . . . . . . . . . . . 173
CBA Computer Handels-​und Beteiligungs GmbH (now VOBIS Microcomputer AG) v
Hauptzollamt Aachen (Case C–​479/​99) ECLI:EU:C:2001:317 [2001] ECR I–​4391. . . . . . 169, 171, 184
CBA Computer Handels-​und Beteiligungs GmbH (now VOBIS Microcomputer AG) v
Hauptzollamt Aachen (Case C–​479/​99) ECLI:EU:C:2001:119 Opinion of Tizzano AG . . . . . . . . . . 169
Celulose Beira Industrial SA (CELBI) v Fazenda Publica (Case C–​266/​91)
ECLI:EU:C:1993:334 [1993] ECR I–​4337 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 54, 91–​2
Cerealmangimi SpA et Italgrani SpA v Commission (Joined Cases 244 and 245/​85)
ECLI:EU:C:1987:128 [1987] ECR 1303. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510, 516, 539, 541
Cervati and anr v Agenzia delle Dogane and anr (C–​131/​14) ECLI:EU:C:2016:255. . . . . . . . . . . . . . . . . . 272
Charalambos Dounias v Ypourgos Oikonomikon (Case C–​228/​98)
ECLI:EU:C:2000:65 [2000] ECR I–​577 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40, 46, 48–​9
Chem-​Tec v Hauptzollamt Koblenz (Case 278/​80) ECLI:EU:C:1982:51 [1982] ECR 439 . . . . . . . . . . . . . 189
Chiquita Brands International Inc and ors v Commission (Case T–​19/​01)
ECLI:EU:C:2004:119 [2004] ECR I–​2005 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30–​2, 252
Cimenteries CBR v Commission (Joined Cases T–​10/​92, T–​11/​92, T–​12/​92, and T–​15/​92)
ECLI:EU:T:1992:123 [1992] ECR II–​2667 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 549
Cinéthèque v Fédération Nationale des Cinémas Français (Joined Cases 60 and 61/​84)
ECLI:EU:C:1985:329 [1985] ECR 2605. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
CIVAD SA v Receveur des douanes de Roubaix and ors (Case C–​533/​10)
ECLI:EU:C:2012:347. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111, 510, 512, 521
Claudio Fioravanti v Amministrazione delle Finanze dello Stato (Case 99/​83)
ECLI:EU:C:1984:360 [1984] ECR 3939. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378, 415
Codiesel—​Sociedade de Apoio Técnico a Industriá Lda v Conselho Técnico Aduaneiro
(Case C–​105/​96) ECLI:EU:C:1997:306 [1997] ECR I–​3465 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191
Codirex Expeditie BV v Staatssecretaris van Financiën (Case C–​400/​06)
ECLI:EU:C:2007:519 [2007] ECR I–​7399 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129, 181–​2, 184
Combaro SA v Commission (C–​574/​17 P) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 535, 544
Combaro SA v Commission (Case T–​752/​14) ECLI:EU:T:2017:529. . . . . . . . 309, 535, 544–​5, 548, 557, 560
Comet v Productschap voor Siergewassen (Case 45/​76) ECLI:EU:C:1976:191 [1976] ECR 2043. . . . . . . 140
Commission v Austria (Case C–​28/​09) ECLI:EU:C:2011:854 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Commission v Belgium (Case 132/​82) ECLI:EU:C:1983:135 [1983] ECR 1649. . . . . . . . . . . . . . . . . . . . . . . 95
Commission v Belgium (Case C–​2/​90) ECLI:EU:C:1992:310 [1992] ECR I–​4431 . . . . . . . . . . . . . . . . . . 96–​7
Commission v Belgium (Case C–​2/​90) Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96–​7
Commission v Belgium (Case C–​378/​03) ECLI:EU:C:2006:639 [2006] ECR I–​9805 . . . . . . . . . . . . . . . . . . 69
Commission v Belgium (Case C–​275/​04) ECLI:EU:C:2006:641 [2006] ECR I–​9883 . . . . . . . . . . . . . . . . . . 70
Commission v Council (Case 22/​70) ECLI:EU:C:1971:32 [1971] ECR 263 . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Commission v Council (Case 45/​86) ECLI:EU:C:1987:163 [1987] ECR 1493. . . . . . . . . . . . . . . . . . . . . 60, 63
Commission v Council (Case 51/​87) ECLI:EU:C:1988:455 [1988] ECR 5459. . . . . . . . . . . . . . . . . . . . . . . 102
Commission v Council (Case 275/​87) [1989] ECR 259. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155
Commission v Council (C–​209/​97) ECLI:EU:C:1999:559 [1999] ECR I–​8067 . . . . . . . . . . . . . . . . . . . . 66, 72
Commission v Council (C–​209/​97) ECLI:EU:C:2008:643 [1999] ECR I–​8067 . . . . . . . . . . . . . . . . . . . . . . 149
Commission v Council (Case C–​211/​01) ECLI:EU:C:2003:452 [2003] ECR I–​8913. . . . . . . . . . . . . . . . . . . 59
Commission v Council (Case C–​338/​01) ECLI:EU:C:2004:253 [2004] I–​4289. . . . . . . . . . . . . . . . . . . . . . . 48
Commission v Austria (Case C–​320/​03) ECLI:EU:C:2005:684 [2005] ECR I–​9871. . . . . . . . . . . . . . . . . 41–​2
Commission v Council (Case C–​13/​07) ECLI:EU:C:2009:190 Opinion of Kokott AG . . . . . . . . . . . . . . 61–​2
Commission v Council (Case C–​13/​07) ECLI:EU:C:2010:327. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61–​2
Commission v Council (C–​137/​12) EU:C:2013:675. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Commission v Council (Case C–​377/​12) ECLI:EU:C:2014:1903. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Commission v Denmark (Case 158/​82) ECLI:EU:C:1983:317 [1983] 3573 . . . . . . . . . . . . . . . . . . . . . 48, 92–​3
Commission v Denmark (Case C–​47/​88) ECLI:EU:C:1990:449 [1990] ECR I–​4509 . . . . . . . . . . . . . . . 47–​50
Commission v Denmark (Case C–​392/​02) ECLI:EU:C:2005:683 [2005] ECR I–​9811 . . . . . . . . . . . . . . 68, 70
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Commission v Denmark (Case C–​19/​05) ECLI:EU:C:2007:606 [2007] ECR I–​8597 . . . . . . . . . . . . . . . . . 483

Commission v Finland (Case C–​10/​08) ECLI:EU:C:2009:171 [2009] ECR I–​39. . . . . . . . . . . . . . . . . . . . . . 49
Commission v France (Case 168/​78) ECLI:EU:C:1980:51 [1980] ECR 347 . . . . . . . . . . . . . . . . . . . . . . . 44, 48
Commission v France (Case 90/​79) ECLI:EU:C:1981:27 [1981] ECR 283 . . . . . . . . . . . . . . . . . . 45, 47, 50, 86
Commission v France (Case C–​23/​99) ECLI:EU:C:2000:500 [2000] ECR I–​7653 . . . . . . . . . . . . . . . . . . . . 42
Commission v France (Case C–​265/​99) ECLI:EU:C:2001:169 [2001] ECR I–​2305. . . . . . . . . . . . . . . . . . . 48
Commission v Freistaat Sachsen (Case C–​334/​07 P) ECLI:EU:C:2008:709 [2008] ECR I–​9465 . . . . . . . 125
Commission v Germany (Case 303/​84) ECLI:EU:C:1986:140 [1986] ECR 1171. . . . . . . . . . . . . . . . . . . . . . 70
Commission v Germany (Case 18/​87) ECLI:EU:C:1988:453 [1988] ECR I–​5427. . . . . . . . . . . . . . . . . . . . . 93
Commission v Germany (Case C–​280/​93) ECLI:EU:C:1994:367 [1994] ECR I–​4973 . . . . . . 29–​31, 212, 235
Commission v Germany (Case 476/​98) ECLI:EU:C:2002:631 [2002] ECR I–​9855. . . . . . . . . . . . . . . . . . . . 59
Commission v Germany (Case C–​389/​00) ECLI:EU:C:2003:111 [2003] ECR I–​2001 . . . . . . . . . . . . 85, 94–​5
Commission v Germany (Case C–​104/​02) ECLI:EU:C:2005:219 [2005] ECR I–​2689 . . . . . . . . . . . . . 70, 483
Commission v Germany (Case C–​442/​08) ECLI:EU:C:2010:390 [2010] ECR I–​6257 . . . . . . 68, 70, 290, 491
Commission v Greece (Case 68/​88) [1989] ECR 2965. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70, 143–​4
Commission v Greece (Case 210/​91) ECLI:EU:C:1992:525 [1992] ECR I–​6735 . . . . . . . . . . . . . . . . . . . . . 143
Commission v Greece (Case C–​375/​95) ECLI:EU:C:1997:505 [1997] ECR I–​5981 . . . . . . . . . . . . . . . . . . . 49
Commission v Greece (Case C–​65/​05) ECLI:EU:C:2006:673 [2006] ECR I–​10341. . . . . . . . . . . . . . . . 97, 100
Commission v Greece (Case C–​74/​06) ECLI:EU:C:2007:534 [2007] ECR I–​9643 . . . . . . . . . . . . . . . . . . . . 44
Commission v Ireland (Case 55/​79) ECLI:EU:C:1980:56 [1980] ECR 481. . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Commission v Ireland (Case 288/​83) ECLI:EU:C:1985:251 [1985] ECR 1761. . . . . . . . . . . . . . . . . . . . . . . 102
Commission v Ireland (Case C–​280/​89) [1992] ECR I–​6185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263
Commission v Ireland (Case C–​459/​03) ECLI:EU:C:2006:345 [2006] ECR I–​4635 . . . . . . . . . . . . . . . . . . 241
Commission v Ireland (Case C–​459/​03)ECLI:EU:C:2006:42Opinion of Poiares Maduro AG. . . . . . . . . . 241
Commission v Italy (Case 7/​68) ECLI:EU:C:1968:46 Opinion of Gand AG. . . . . . . . . . . . . . . . . . . . . . . . . . 97
Commission v Italy (Case 7/​68) ECLI:EU:C:1968:51 [1968] ECR 423 . . . . . . . . . . . . . . . . . . . . . . . 86, 97, 100
Commission v Italy (Case 24/​68) ECLI:EU:C:1969:29 [1969] ECR 193 . . . . . . . . . . . . . . . . . . . . . . . . . . 45, 86
Commission v Italy (Case 159/​78) ECLI:EU:C:1979:243 [1979] ECR 3247 . . . . . . . . . . . . . . . 39, 56, 362, 375
Commission v Italy (Case 21/​79) [1980] ECR 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Commission v Italy (Case 184/​85) ECLI:EU:C:1987:207 [1987] ECR 2013 . . . . . . . . . . . . . . . . . . . . . . . 44, 49
Commission v Italy (Case 340/​87) ECLI:EU:C:1989:219 [1989] ECR 1483 . . . . . . . . . . . . . . . . . . . . . . . . . . 94
Commission v Italy (Case C–​209/​89) ECLI:EU:C:1991:139 [1991] ECR I–​1575. . . . . . . . . . . . . . . . 44, 93, 95
Commission v Italy (Case C–​119/​92) ECLI:EU:C:1994:46 [1994] ECR I–​393. . . . . . . . . . . . . . . . . . . . 56, 362
Commission v Italy (Case C–​158/​94) ECLI:EU:C:1997:500 [1997] ECR I–​5789 . . . . . . . . . . . . . . . . . . . . . 98
Commission v Italy (Case C–​35/​96) ECLI:EU:C:1998:303 [1998] ECR I–​3851. . . . . . . . . . . . . . . . . . 36, 55–​6
Commission v Italy (Case C–​173/​05) ECLI:EU:C:2007:362 [2007] ECR I–​4917 . . . . . . 27, 42, 82–​7, 90, 243
Commission v Italy (Case C–​239/​06) ECLI:EU:C:2009:784 [2009] ECR I–​11913. . . . . . . . . . . . . . 68, 83, 161
Commission v Italy (Case C–​275/​07) ECLI:EU:C:2009:169 [2009] ECR I–​2005. . . . . . . . . . . . . . . . . . . . . 404
Commission v Italy (Case 423/​08) ECLI:EU:C:2010:347 [2010] ECR I–​5449 . . . . . . . . . . . . . . . . . . . . 70, 556
Commission v Luxembourg (Case C–​152/​89) ECLI:EU:C:1991:272 [1991] ECR I–​1341 . . . . . . . . . . . . . . 49
Commission v Luxembourg (Joined Cases 2 and 3/​62) ECLI:EU:C:1962:45 [1962] ECR 425. . . . . 39, 44, 86
Commission v Luxembourg and Belgium(Joined Cases 90/​63 and 91/​63)
ECLI:EU:C:1964:80 [1964] ECR 625 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Commission v Moravia Gas Storage a.s. (Case C–​596/​13 P) ECLI:EU:C:2015:203 . . . . . . . . . . . . . . . . . . 125
Commission v Netherlands(Case 89/​76) ECLI:EU:C:1977:123 [1977] ECR 1355. . . . . . . . . . . . . . . . . . . . . 95
Commission v Netherlands(Case 49/​82) ECLI:EU:C:1983:100 [1983] ECR 1195. . . . . . . . . . . . . . . . . . . . 419
Commission v Netherlands (Case 96/​89) ECLI:EU:C:1991:213 [1991] ECR I–​2461. . . . . . . . . . . . . . . . . . . 70
Commission v Netherlands (Case C–​157/​94) ECLI:EU:C:1997:499 [1997] ECR I–​5699 . . . . . . . . . . . . . . 98
Commission v Netherlands (Case C–​11/​00) ECLI:EU:C:2003:395 [2003] ECR I–​7147 . . . . . . . . . . . . . . . 71
Commission v Netherlands (C–​460/​01) [2005] ECR I–​2613 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483
Commission v Netherlands (Case C–​312/​04) ECLI:EU:C:2006:643 [2006] ECR I–​9923. . . . . . . . . . . . . . . 70
Commission v Parliament and Council (Biocides) (Case C–​427/​12) ECLI:EU:C:2013:871
Opinion of Cruz Villalon AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
Commission v Parliament and Council (Biocides) (Case C–​427/​12) EU:C:2014:170 . . . . . . . . . . . . . . 131–​2
Commission v Parliament and Council (Case C–​94/​03) ECLI:EU:C:2006:2 [2006] ECR I–​1. . . . . . . . . . . 60
Commission v Parliament and Council (Case C–​178/​03) ECLI:EU:C:2006:4 [2006] ECR I–​107 . . . . . . . 60
Commission v Portugal (Case C–​323/​90) ECLI:EU:C:1992:119 [1992] ECR I–​1887 . . . . . . . . . . . . . . . . . 362
Commission v Portugal (Case C–​335/​12) ECLI:EU:C:2014:208. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Commission v Spain (Case C–​610/​10) ECLI:EU:C:2012:781. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124
Commission v UK (Case C–​305/​03) ECLI:EU:C:2006:90 [2006] ECR I–​1213 . . . . . . . . . . . . . . . . . . . 53, 347
Commission v United Kingdom (Case 100/​84) ECLI:EU:C:1985:155 [1985] ECR 1169 . . . . . 264–​5, 267, 571
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Table of Cases from the European Court of Justice and General Court xxix

Commission v United Kingdom (Case 30/​01) ECLI:EU:C:2003:489

[2003] ECR I–​9481. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39, 82, 89, 96, 107
Commissioners of Customs and Excise v SmithKline Beecham plc (Case C–​206/​03)
ECLI:EU:C:2005:31 [2005] ECR I–​415 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178, 186, 195–​6, 199
Common Market Fertilizers SA v Commission (Case C–​443/​05 P) judgment
of 13 September 2007. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 528, 534
Common Market Fertilizers SA v Commission (Joined Cases T–​134/​03 and T–​135/​03)
ECLI:EU:T:2005:339 [2005] ECR II–​2923. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519, 528–​9, 533, 548, 551
Compagnia Singer SpA and Geigy SpA v Amministrazione delle Finanze dello Stato
(Joined Cases 290/​81 and 291/​81) ECLI:EU:C:1983:79 [1983] ECR 847. . . . . . . . . . . . . . . . . . . . . . . . 31
Compagnie Commerciale de L’Ouest v Receveur principal des douanes de La Pallice Port
(Joined Cases C–​78 to 83/​90) ECLI:EU:C:1992:118 [1992] ECR I–​1847. . . . . . . . . . . . . . . 40, 46, 54, 91
Compagnie d’Approvisionnement v Commission (Joined Cases 9 and 11/​71)
ECLI:EU:C:1972:52 [1972] ECR 391 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Compaq Computer International Corporation v Inspecteur der Belastingdienst–​Douanedistrict
Arnhem (Case C–​306/​04) ECLI:EU:C:2006:716 [2006] ECR I–​991 . . . . . . . . . . . . . . . . . . . . . . 321, 325
Conceria Daniele Bresciani v Amministrazione Italiana delle Finanze
(Case 87/​75) ECLI:EU:C:1976:18 [1976] ECR 129 . . . . . . . . . . . . . . . . . . . . . . . . . . 85, 87, 93–​4, 243, 246
Conseil général de la Vienne v Conseil général de la Vienne
(Case C–​419/​04)[2006] ECR I–​5645 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 485, 492, 494
Consiglio Nazionale degli Spedizionieri Doganali v Commission (Case T–​513/​93)
ECLI:EU:T:2000:91 [2000] ECR II–​1807. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36, 56
Cooperativa Co-​Frutta Srl v Amministrazione delle Finance dello Stato (Case 193/​85)
ECLI:EU:C:1987:210 [1987] ECR 2085. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44–​6, 50
Coopérative Agricole d’Approvisionnement des Avirons v Receveur des Douanes de Saint-​Denis
and Directeur Régional des Douanes, Réunion (Case 58/​86) [1987] ECR 1525 . . . . . . . . 5167, 539–​40
Council of the EU and ors v Vereniging Milieudefensie and ors (Joined
Cases C–​401/​12 P to C–​403/​12 P) ECLI:EU:C:2015:494 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Council v Commission (Case C–​409/​13) ECLI:EU:C:2015:217. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118, 229
Council v Front Polisario (C–​104/​16 P) ECLI:EU:C:2016:973 . . . . . . . . . . . . . . . . . . . . . . . . . 211, 249–​50, 252
Council of the EU v Commission (Case C–​73/​14) ECLI:EU:C:2015:663. . . . . . . . . . . . . . . . . . . . . . . . . . . 157
Covita AVE v Elliniko Dimsoio (Case C–​370/​96) ECLI:EU:C:1998:567 [1998]
ECR I–​7711 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198, 483, 485, 527
Criminal proceedings against Aimé Richardt and Les Accessoires Scientifiques SNC
(Case C–​367/​89) ECLI:EU:C:1991:376 [1991] ECR I–​4621. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Criminal Proceedings against Edmond Huygen (Case C–​12/​92)
ECLI:EU:C:1993:914 [1993] ECR I–​6381 . . . . . . . . . . . . . . . . . . . . . 111, 299, 305, 309–​10, 313, 491, 521
Criminal Proceedings against Édouard Balguerie and Société Balguerie (Case C–​190/​00)
ECLI:EU:C:2001:246 [2001] ECR I–​3437 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162
Criminal proceedings against Gérard Jerôme Claeys (Case C–​114/​91)
ECLI:EU:C:1992:516 [1992] ECR I–​6559 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Criminal Proceedings against Goodwin and Unstead (Case C–​3/​97)
ECLI:EU:C:1998:263 [1998] ECR I–​3257 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Criminal Proceedings against Guerrino Casati (Case 203/​80)
ECLI:EU:C:1981:261 [1981] ECR 2595. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Criminal Proceedings against Lomas and Ors (Joined Cases C–​38/​90 and 151/​90)
[1992] ECR I–​1781. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174
Criminal proceedings against Patrick Colin and Daniel Dupré (Joined Cases C–​106/​94
and C–​139/​94) ECLI:EU:C:1995:446 [1995] I–​4759 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175, 200
Criminal proceedings against Paul Cousin and ors (Case 162/​82)
ECLI:EU:C:1983:93 [1983] ECR 1101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267–​9
Criminal proceedings against Rubach (Case C–​344/​08) EU:C:2009:482 [2009] ECR I–​7033. . . . . . . . . . . 77
Criminal Proceedings against Sami Heinonen (Case C–​394/​97)
ECLI:EU:C:1999:308 [1999] ECR I–​3599 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 501, 503
Criminal Proceedings against Taricco and ors, Re (Case C–​105/​14) ECLI:EU:C:2015:555 . . . . . . . . . . . . . 71
Criminal Proceedings against Voogd Vleesimport en-​export (Case C–​151/​93)
ECLI:EU:C:1994:365 [1994] ECR I–​4915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191, 193
Criminal Proceedings against X (Case C–​60/​02) ECLI:EU:C:2004:10 [2004] ECR I–​651 . . . . . . . . . . 75, 103
CRT France International SA v Directeur régional des impôts de Bourgogne
(Case C–​109/​98) ECLI:EU:C:1999:199 [1999] ECR I–​2237. . . . . . . . . . . . . . . . . . . . . . . . 45, 50, 85–​6, 93
CT Control (Rotterdam) and JCT Benelux v Commission (Cases C–​121/​91 and C–​122/​91)
ECLI:EU:C:1993:285 [1993] ECR I–​3873 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126, 313, 468, 551
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xxx Table of Cases from the European Court of Justice and General Court

Cussens and ors v Brosnan (Case C–​251/​16) ECLI:EU:C:2017:648. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 374

CX (Case C–​629/​16) [2017] OJ C 104/​26 (yet to be heard). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231

D Wandel GmbH v Hauptzollamt Bremen (Case C–​66/​99) ECLI:EU:C:2001:69 [2001]

ECR I–​2579 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100–​2, 356, 358–​9, 472, 475
Daiichi Sankyo Co Ltd and anr v DEMO Anonimos Viomikhaniki kai Emporiki Etairia Farmakon
(Case C–​414/​11) ECLI:EU:C:2013:49 Opinion of Cruz Villalón AG. . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Daiichi Sankyo Co Ltd and anr v DEMO Anonimos Viomikhaniki kai Emporiki
Etairia Farmakon (Case C–​414/​11) ECLI:EU:C:2013:520 . . . . . . . . . . . . . . . . . . . . . . . . . . . 30, 57, 59, 62
Daňové riaditeľstvo Slovenskej republiky v Profitube spol. s r.o. (C–​165/​11) ECLI:EU:C:2012:692. . . . . 418
Dansk Transport og Logistik v Skatteministeriet (Case C–​230/​08) ECLI:EU:C:2010:231
ECR [2010] ECR I–​3799 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51, 435, 471
Data I/​O GmbH v Hauptzollamt Hannover (Case C–​370/​08)
ECLI:EU:C:2010:284 [2010] ECR I–​4401 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176
Data I/​O GmbH v Hauptzollamt München (Case C–​297/​13) ECLI:EU:C:2014:331. . . . . . . . . . . . . . 176, 200
De Danske Bilimportører v Skatteministeriet, Told-​og Skattestyrelesen
(Case C–​383/​01) ECLI:EU:C:2003:352 [2003] ECR 6065. . . . . . . . . . . . . . . . . . . . . . . 40, 44–​5, 47, 49–​50
De Danske Bilimportører v Skatteministeriet, Told-​og Skattestyrelesen
(Case C–​383/​01) Opinion of Jacobs AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
De Haan Beheer BV v Inspecteur der Invoerrechten en Accijnzen te Rotterdam (Case C–​61/​98)
ECLI:EU:C:1999:393 [1999] ECR I–​5003 . . . . . . . . . . . . 118, 126, 398, 483, 485, 517, 524, 539, 543, 550
Deli Ostrich NV v Belgium (Case C–​559/​10) ECLI:EU:C:2011:708 [2011] ECR I–​10873 . . . . . . . . . . . . 196
Delphi Deutschland GmbH v Hauptzollamt Düsseldorf (Case C–​423/​10) ECLI:EU:C:2011:315. . . . . . . 180
Denkavit Loire Sàrl v France (Customs Authorities v Directeur des Services Fiscaux des
Pyrenées-​Atlantiques) (Case 132/​78) ECLI:EU:C:1979:139 [1979] ECR 1923. . . . . . . . . . . . . . . . . . . 47
Deutsche Bakels GmbH v Oberfinanzdirektion München (Case 14/​70)
ECLI:EU:C:1970:102 [1970] ECR 1001. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195
Deutsche Nichimen GmbH v Hauptzollamt Düsseldorf (Case C–​201/​99)
ECLI:EU:C:2001:199 [2000] ECR I–​2701 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Deutsche Nichimen GmbH v Hauptzollamt Düsseldorf (Case C–​201/​99) ECLI:EU:C:2000:612
Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Deutsche Parkinson Vereinigung eV v Zentrale zur Bekämpfung unlauteren
Wettbewerbs eV (Case C–​148/​15) ECLI:EU:C:2016:394 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Deutschmann v Germany (Case 10/​65) ECLI:EU:C:1965:75 [1965] ECR 469 . . . . . . . . . . . . . . . . . . . . 46, 86
Develop Dr Eisben GmbH & Co v Hauptzollamt Stuttgart-​West (Case C–​35/​93)
ECLI:EU:C:1994:252 [1994] ECR I–​2655 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186, 190, 196
Didier Tabouillot v Directeur des services fiscaux de Meurthe-​et-​Moselle
(Case C–​284/​96) ECLI:EU:C:1997:630 [1997] ECR I–​7471. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Digitalnet OOD and ors v Nachalnik na Mitnicheski punkt—​Varna Zapad pri Mitnitsa Varna
(Joined Cases C–​320/​11, C–​330/​11, C–​382/​11 and C–​383/​11) ECLI:EU:C:2012:745. . . . . 23, 369, 372
Dinter GmbH v Hauptzollamt Düsseldorf; Europol Frost Food GmbH v Hauptzollamt Krefeld
(Joined Cases C–​522/​07 and C–​65/​08) ECLI:EU:C:2009:663 [2009] ECR I–​10333. . . . . . . . . . 170, 187
Directeur Général des Douanes et Droits Indirects v Artimport (Case 42/​86)
ECLI:EU:C:1987:526 [1987] ECR 4817. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Directeur général des douanes et droits indirects and anr v Harry Winston SARL
(Case C–​273/​12) ECLI:EU:C:2013:466 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51, 474–​5
Directeur Général des Douanes et Droits Indirects v Eridania Beghin-​SaySA
(Case C–​103/​96) ECLI:EU:C:1997:151 [1997] ECR I–​1453. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 394, 443
Directeur Général des Douanes et Droits Indirects v Société Superior France SA and Danzas SA
(Case C–​150/​93) ECLI:EU:C:1994:128 [1994] ECR I–​1161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du
renseignement et des enquêtes douanières v Humeau Beaupréau SAS
(Case C–​2/​13) ECLI:EU:C:2014:48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190–​1, 196
Direction générale des douanes et droits indirects and ors v Utopia SARL
(Case C–​40/​14) ECLI:EU:C:2014:2389 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Distillerie Smeets Hasselt and Others v Belgium (Case C–​126/​08)
ECLI:EU:C:2009:470 [2009] ECR I–​6809 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 482
Dixelport v Amministrazione delle Finanze (Case C–​343/​96)
ECLI:EU:C:1999:59 [1999] ECR I–​579 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111, 140
Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg (Case C–​262/​10)
ECLI:EU:C:2012:128 Opinion of Jääskinen AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19, 415, 440, 449–​50
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Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg (Case C–​262/​10) ECLI:EU:C:2012:559 . . . . . 474

Dolland & Aitchison Ltd v CCE (Case C–​491/​04) ECLI:EU:C:2006:144 [2006] ECR I–​2129 . . .53, 331, 333
Donckerwolke v Procureur de la République (Case 41/​76) ECLI:EU:C:1976:182 [1976]
ECR 1921. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61, 96, 102
Douane Advies Bureau Rietveld v Hauptzollamt Hannover (Case C–​541/​13)
ECLI:EU:C:2014:2270 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176
Douaneagent der NV Nederlandse Spoorwegen v Inspecteur der invoerrechten
en accijnzen (Case 38/​75) ECLI:EU:C:1975:154 [1975] ECR 1439. . . . . . . . . . . . 25, 31, 61, 78, 195, 198
DP grup EOOD v Direktor na Agentsia ‘Mitnitsi’ (Case C–​138/​10)
ECLI:EU:C:2011:587 [2011] ECR I–​8369 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203, 363–​4, 367

Ebony Maritime and Loten Navigation v Prefetto della Provincia di Brindisi and ors
(Case C–​177/​95) ECLI:EU:C:1997:89 [1997] ECR I–​1111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Edouard Dubois & Fils SA and Général Cargo Services SA v Garonor Exploitation SA
(Case 16/​94) ECLI:EU:C:1995:268 [1995] ECR 1–​2421. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Edouard Dubois et Fils SA v Council and Commission (Case T–​113/​96)
ECLI:EU:T:1998:11 [1998] ECR II–​125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36, 375
Edward Cussens and Others v T. G. Brosman (Case C–​251/​16) ECLI:EU:C:2017:881 . . . . . . . . . . . . . . . 571
Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-​Jonas (Case C–​515/​03)
ECLI:EU:C:2005:491 [2005] ECR I–​355 Opinion of Ruiz-​Jarabo Colomer AG. . . . . . . . . . . . . . . . . . 21
Einberger v Hauptzollamt Freiburg (Case 240/​81) ECLI: EU:C:1982:364 [1982] ECR 3699 . . . . . . . . . . . 143
Einberger v Hauptzollamt Freiburg (Case 294/​82) ECLI:EU:C:1984:81 [1984] ECR 1177 . . . . . . . . . . . . . 99
Elliniko Dimosio v Stroumpoulis and ors (Case C–​292/​14) ECLI:EU:C:2016:116 . . . . . . . . . . . . . . . . . . . 263
Elliniko Dimosio v Tsapalos and Diamantakis (Joined Cases C–​361/​02 and C–​362/​02)
ECLI:EU:C:2004:401 [2004] ECR I–​6405 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126
Emesa Sugar (Free Zone) NV v Aruba (Case 17/​98) ECLI:EU:C:2000:70 [2000] ECR I–​675 . . . . . . 222, 225
EMI Group Ltd v Commrs for HMRC (Case C–​581/​08) ECLI:EU:C:2010:194
Opinion of Jääskinen AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
EMI Group Ltd v Commrs for HMRC (Case C–​581/​08) ECLI:EU:C:2010:559 [2010] ECR I–​8607 . . . . . 53
EMI Records Ltd v CBS Grammofon A/​S (Case 86/​75) ECLI:EU:C:1976:86 [1976] ECR 871. . . . . . . . . . 103
EMI Records Ltd v CBS United Kingdom Ltd (Case 51/​75) ECLI:EU:C:1976:85 [1976] ECR 811. . . . . . 103
Emsland-​Stärke GmbH v Hauptzollamt Hamburg-​Jonas (C–​110/​99)
ECLI:EU:C:2017:881 [2000] ECR I–​11569. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571–​2
Enirisorse SPA v Ministero delle Finanze (Case C–​34/​01 to 38/​01)
ECLI:EU:C:2003:640 [2003] ECR I–​14243. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40–​1, 45, 54–​5, 85, 93
Enka BV v Inspecteur der Invoerrechten en Accijnzen Arnhem (Case 38/​77) [1977] ECR 2203. . . . . . . 336
Enterprise Peter Cremer v Bundesanstalt für Landwirtschaftliche Marktordnung
(‘BALM’) (Case 125/​76) ECLI:EU:C:1977:148 [1977] ECR 1593 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571
Entreprise Fratelli Gucchi v Avez SpA (Case 77/​76) ECLI:EU:C:1977:91 [1977] ECR 987 . . . . . . . . . . . 91–​2
Erwin Behn Verpackungsbedarf GmbH v Hauptzollamt Itzehoe (Case C–​80/​89)
ECLI:EU:C:1990:269 [1990] ECR I–​2659 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526
Essent Netwerk Noord BV v Aluminium Delfzijl BV and ors (Case C–​206/​06)
ECLI:EU:C:2008:33, [2008] ECR I–​5497 Opinion of Mengozzi AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Essent Netwerk Noord BV v Aluminium Delfzijl BV and ors (Case C–​206/​06)
ECLI:EU:C:2008:413, [2008] ECR I–​5497 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 45, 48, 54, 84, 86–​7
Ethicon GmbH v Hauptzollamt Itzehoe (Case 58/​85) ECLI:EU:C:1986:128
[1986] ECR 1131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161–​2, 501
EURO Hungary 2004 Kft v Nemzeti Adó-​és Vámhivatal Nyugat-​dunántúli Regionális Vám-​és
Pénzügyőri Főigazgatósága (Case C–​291/​15) ECLI:EU:C:2016:455 . . . . . . . . . . . . . . 321, 324, 337, 341
Euro Tex Textilverwertung GmbH v Hauptzollamt Duisburg (Case C–​56/​06)
ECLI:EU:C:2007:347 [2007] ECR I–​4895 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128, 259, 261, 269
Eurogate Distribution GmbH v Hauptzollamt Hamburg-​Stadt (Case C–​28/​11)
ECLI:EU:C:2012:533. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .388, 392, 474
Eurogate Distribution GmbH v Hauptzollamt Hamburg-​Stadt and ors
(Joined Cases C–​226/​14 and C–​228/​14) ECLI:EU:C:2016:405 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51, 520
European Commission and Spain v UK and Gibraltar (Joined Cases C–​106/​09 P
and C–​107/​09 P) ECLI:EU:C:2011:215 [2011] ECR I–​11113 Opinion of Jääskinen AG. . . . . . . . . . 107
European Commission v Rusal Armenal ZAO (Case C–​21/​14 P) ECLI:EU:C:2015:494 . . . . . . . . . . . . 29–​30
European Commission v Rusal Armenal ZAO (Case C–​21/​14 P) ECLI:EU:C:2015:273
Opinion of Kokott AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
European Parliament v Council (Case C–​355/​10) ECLI:EU:C:2012:516. . . . . . . . . . . . . . . . . . . . . . . . . . . . 130
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Evonik Degussa v Commission (Case C–​266/​06 P) ECLI:EU:C:2008:295 [2008] ECR I–​81. . . . . . . . . . . 144
Eyckeler & Malt AG v Commission (Case C–​163/​98 P). . . . . . . . . . . . . . . . . . . . . . 118, 312, 494, 516, 522, 539
Eyckeler & Malt AG v Commission (Case T–​42/​96) ECLI:EU:T:1998:40 [1998]
ECR II–​401 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118, 125–​6, 138, 163, 312, 494, 516, 520, 522,
533–​5, 539–​40, 545–​46, 549, 552

Fabbrica italiana accumulatori motocarri Montecchio SpA (FIAMM) and ors v Council and
Commission (Case T–​69/​00) ECLI:EU:T:2005:449 [2005] ECR II–​5393. . . . . . . . . . . . . . . . . . . . 29, 252
Fábrica de Queijo Eru Portuguesa Ldª v Alfândega de Lisboa (Tribunal Técnico Aduaneiro de 2a
Instáncia) (C–​164/​95) ECLI:EU:C:1997:302 [1997] ECR I–​3441 . . . . . . . . . . . . . . . . . . . . . . . . . 181, 194
Fabrica de Queijo Eru Portuguesa Ldª v Tribunal Técnico Aduaneiro de Segunda Instância
(Case C–​42/​99) ECLI:EU:C:2000:501 [2000] ECR I–​7691. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181, 183
Fabrica de Queijo Eru Portuguesa Ldª v Tribunal Técnico Aduaneiro de Segunda Instância
(Case C–​42/​99)ECLI:EU:C:2000 Opinion of Fennelly AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Farbwerke Hoechst AG v Hauptzollamt Frankfurt-​am-​Main (Case 82/​76)
ECLI:EU:C:1977:33 [1977] ECR 335 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339
Farfalla Flemming und Partner v Hauptzollamt München-​West (Case C–​228/​89)
ECLI:EU:C:1990:318 [1990] ECR I–​3387 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182–​3
Faust v Commission (Case C–​52/​81) ECLI:EU:C:1982:369 [1982] ECR 3745. . . . . . . . . . . . . . . . . . . . . . . 227
Fazenda Publica v Fricarnes SA (Case C–​28/​96) ECLI:EU:C:1997:412 [1997] ECR I–​4939 . . . . . . . . . 51, 92
Fazenda Publica v v União das Cooperativas Abastecedoras de Leite de Lisboa, UCRL (UCAL) (Case
C–​347/​95) ECLI:EU:C:1997:411 [1997] ECR I–​4911 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45, 51, 91
Fédération de l’industrie de l’huilerie de la CEE (Fediol) v Commission (Case 70/​87)
ECLI:EU:C:1989:254 [1989] ECR 1781. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27, 29
Fédération Nationale du Commerce Extérieur des Produits Alimentaires and Syndicat
National des Négociants et Transformateurs de Saumon v France (Case C–​354/​90)
ECLI:EU:C:1991:440 [1991] ECR I–​5505 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
FIAMM and anr v Council and anr and Fedon and Figli and anr v Council and anr
(Joined Cases C–​120/​06 P and C–​121/​06 P) ECLI:EU:C:2008:476;
ECLI:EU:C:2007:212 [2008] ECR I–​6513 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29–​30, 235–​6
Firma Albert Schmid v Hauptzollamt Stuttgart-​West (Case 357/​87)
ECLI:EU:C:1988:478 [1988] ECR 6239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194, 492
Firma Bacardi GmbH v Hauptzollamt Bremerhaven (Case C–​253/​99)
ECLI:EU:C:2001:490 [2001] ECR I–​6493 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128, 299, 509, 537, 541, 544
Firma Bacardi GmbH v Hauptzollamt Bremerhaven (Case C–​253/​99)
ECLI:EU:C:2001:60 [2002] ECR I–​6493 Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . 299, 509
Firma Brita GmbH v Hauptzollamt Hamburg-​Hafen (C–​386/​08)
ECLI:EU:C:2010:91 [2010] ECR I–​1289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211, 240, 249–​50, 305
Firma Frink-​Frucht GmbH v Hauptzollamt München—​Landsbergerstrasse (Case 27/​67)
ECLI:EU:C:1968:22 [1968] ECR 223 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Firma Herbert Scharbatke GmbH v Germany (Case 72/​92) ECLI:EU:C:1993:858
[1993] ECR I–​5509. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46, 54, 91
Firma John Friedrich Krohn v Hauptzollamt Hamburg-​Jonas (Case 194/​91)
ECLI:EU:C:1992:521 [1992] ECR I–​6661 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Firma Rolf H Dittmeyer v Hauptzollamt Hamburg-​Waltershof (Joined Cases 69 and 70/​76)
ECLI:EU:C:1977:25 [1977] ECR 231 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197–​8
Firma Söhl & Söhlke v Hauptzollamt Bremen (Case 48/​98) ECLI:EU:C:1999:218
Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 360
Firma Söhl & Söhlke v Hauptzollamt Bremen (Case 48/​98) ECLI:EU:C:1999:548
[1999] ECR I–​7877. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114, 125–​8, 130, 134, 140, 267, 313, 360,
476, 484–​5, 507, 511, 525, 528–​9, 533–​4, 537, 555, 565
Firme Albert Schmid v Hauptzollamt Stuttgart-​West (Case 357/​87) ECLI:EU:C:1988:478 [1988] ECR
6239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332
Fisher v HMRC (Case C–​192/​16) ECLI:EU:C:2017:762 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Florian Hanig v Air France SA (Case C–​637/​16) [2016] OJ C 86/​8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223
FMC and ors v Intervention Board for Agricultural Produce (Case C–​212/​94)
ECLI:EU:C:1996:40 [1996] ECR 1–​389. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174
Ford España SA v Estado Español (Case 170/​88) [1989] ECR 2305. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Förde-​Reederei GmbH v Commission and Council (Case T–​170/​00)
ECLI:EU:T:2002:34 [2002] ECR II–​515 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Forgital Italy SpA v Council(Case C–​84/​14 P) ECLI:EU:C:2015:517 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556
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France v Commission (Case C–​267/​94) ECLI:EU:C:1995:333 Opinion of Ruiz-​Jarabo Colomer AG . . . . . . 2

France v Commission (Case C–​267/​94) ECLI:EU:C:1995:453 [1995] ECR I–​4845 . . . . 2, 169, 172, 197, 201
France-​Aviation v Commission(Case T–​346/​94) ECLI:EU:T:1995:187 [1995]
ECR II–​2841 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139, 516, 539, 546, 549, 551–​2
Fratelli Fancon v Società Industriale Agricole Tresse (SIAT) (Case 129/​81)
ECLI:EU:C:1982:91 [1982] ECR 697 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201–​2
Freskot AE v Elliniko Dimosio (Case C–​355/​00) ECLI:EU:C:2003:298 [2003] ECR I–​5263. . . . . . . . . 45, 48
Friedrich Binder GmbH & Co KG v Hauptzollamt Bad Reichenhall (Case 161/​88)
ECLI:EU:C:1989:312 [1989] ECR 2415. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156, 485, 526
Friesland Coberco Dairy Foods BV, trading as Friesland Supply Point Ede v Inspecteur van de
Belastingdienst/​Douane Noord/​kantoor Groningen (Case C–​11/​05)
ECLI:EU:C:2006:312 [2006] ECR I–​4285 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42, 391, 440
Friesland Coberco Dairy Foods BV, trading as Friesland Supply Point Ede v Inspecteur van de
Belastingdienst/​Douane Noord/​kantoor Groningen (Case C–​11/​05)
ECLI:EU:C:2006:78 Opinion of Poiares Maduro AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42, 391
Friesland Coberco Dairy Foods BV, trading as Friesland Supply Point Ede v Inspecteur van de
Belastingdienst/​Douane Noord/​kantoor Groningen (Case C–​110/​05)
ECLI:EU:C:2006:312 [2006] ECR I–​4285. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
Fritz Fuss KG, Elektrotechnische Fabrik v Oberfinanzdirektion de Munich (Case 60/​77)
ECLI:EU:C:1977:213 [1977] ECR 2453. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202
Fábrica de Queijo Eru Portuguesa Ldª v Subdirector-​Geral das Alfândegas, and Ministério
Público(Case 325/​96) ECLI:EU:C:1997:615 [1997] ECR I–​7249. . . . . . . . . . . . . . . . . . . . . . 439, 442, 449
Fazenda Pública v Fábrica de Queijo Eru Portuguesa Lda (C–​187/​99) [2001]
ECR I–​1429 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387, 439, 442
Fazenda Pública—​Director General das Alfândegas v ZF Zefeser—​Importação e Exportação de
Produtos Alimentares Lda(Case C–​62/​06) ECLI:EU:C:2007:811 [2007] ECR I–​11995. . . . . . . . . . . 489
FESI v Council (Case T–​134/​10) ECLI:EU:T:2014:143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .487, 495, 520
Firma Léon Van Parys NV v Belgium (Case T–​324/​10) ECLI:EU:T:2013:136. . . . . . . . . . . . 514, 523, 534–​5,
538, 540, 550
Foto-​Frost v Hauptzollamt Lüebeck-​Ost (Case 314/​85) [1987] ECR 4199 . . . . . . . . . . . . . . . . . . . . . . 485, 523

G E Security BV v Staatssecretaris van Financiën (Case C–​143/​15) ECLI:EU:C:2016:115 . . . . . . 177, 200–​1

Gábor Fekete v Nemzeti Adó-​és Vámhivatal Közép-​dunántúli Regionális
Vám-​és Pénzügyőri Főigazgatósága (Case C–​182/​12) ECLI:EU:C:2013:151 . . . . . . . . . . . . . . . . . . . 427
Gaston Schul BV v Staatssecretaris van Financiën (Case C–​354/​09)
ECLI:EU:C:2010:4392010] ECR I–​7499. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321, 347
Gattoussi v Stadt Rüsselsheim (Case C–​97/​05) ECLI:EU:C:2006:780 [2006] ECR I–​11917. . . . . . . . . . 246–​7
GD European Land Systems—​Steyr GmbH v Zollamt Eisenstadt Flughafen Wien
(Case C–​262/​15) ECLI:EU:C:2016:365 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200–​1
GE Healthcare GmbH v Hauptzollamt Düsseldorf (Case C–​173/​15)
ECLI:EU:C:2017:195. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128, 321, 334–​5, 341
Gebr Metelmann GmbH & Co KG v Hauptzollamt Hamburg-​Jonas(Case 276/​84)
ECLI:EU:C:1985:511 [1985] ECR 4057. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 419
Gebr Stolle GmbH & Co KG and anr v Hauptzollamt Hamburg-​Jonas
(Joined Cases C–​323/​10 to C–​326/​10) ECLI:EU:C:2011:774 [2011] ECR I–​12117 . . . . . . . . . . . . . . 370
Gebr Vismans Nederland v Inspecteur der Invoerrechten en Accijnzen (Case C–​265/​89)
ECLI:EU:C:1990:319 [1990] ECR I–​3411 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
Gebroeders van Es Douane Agenten BV v Inspecteur der Invoerrechten en
Accijnzen Case (C–​143/​93) ECLI:EU:C:1996:45 [1996] ECR 1–​431 . . . . . . . . . . . . . . . . . . . . . . . . . . 159
Gebrüder Weis GmbH v Hauptzollamt Würzburg (Case C–​292/​91) [1993] ECR I–​2219 . . . . . . . . . . . . . 530
GEFCO SA v Receveur principal des douanes (Case C–​411/​01)
ECLI:EU:C:2003:536 [2003] ECR I–​11547. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 452, 456
General Milk Products v Hauptzollamt Hamburg-​Jonas (Case C–​8/​92)
ECLI:EU:C:1993:82 [1993] ECR I–​779 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571
Geologistics BV v Commission (Case T–​26/​03) [2005] ECR II–​3885. . . . . . . . . . . . . . . . 534–​5, 541, 543, 550
Georges Lornoy en Zonen NV v Belgian State (Case C–​17/​91) ECLI:EU:C:1992:275
Opinion of Tesauro AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Georges Lornoy en Zonen NV v Belgian State (Case C–​17/​91) ECLI:EU:C:1992:514
[1992] ECR I–​6523. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40–​1, 54–​5, 85, 91–​2
Gerlach & Co NV v Belgium (Case C–​477/​07) ECLI:EU:C:2008:390 [2008]
ECR I–​205* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483, 487
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xxxiv Table of Cases from the European Court of Justice and General Court

Gerlach und Co mbH v Hauptzollamt Frankfurt (Oder) (Case C–​44/​06)

ECLI:EU:C:2007:153 [2007] ECR I–​2071 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406
Germany v Commission (Case 24/​62) ECLI:EU:C:1963:14 [1963] ECR 63. . . . . . . . . . . . . . . . . . . . . . . . . 558
Germany v Council (Case C–​600/​14) ECLI:EU:C:2017:296 Opinion of Szpunar AG. . . . . . . . . . . . . . . . . 240
Germany v Council (Case C–​600/​14) ECLI:EU:C:2017:935. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240
Germany v Council of the EU (Case C–​122/​95) ECLI:EU:C:1998:94
[1998] ECR I–​973 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25, 227, 526
Germany v Deutsches Milch-​Kontor GmbH (Case C–​426/​92)
ECLI:EU:C:1994:260 [1994] ECR I–​2757 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85, 94
Gervais-​Danone AG v Hauptzollamt München-​Schwanthalerstraße (Case 77/​71)
ECLI:EU:C:1971:129 [1971] ECR 1127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195
Gesellschaft für Überseehandel mbH v Handelskammer Hamburg
(Case 49/​76) ECLI:EU:C:1977:9 [1977] ECR 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253, 268
Gijs van de Kolk-​Douane Expéditeur BV v Inspecteur der Invoerrechten en
Accijnzen (Case 233/​88) ECLI:EU:C:1990:60 [1990] ECR I–​265 . . . . . . . . . . . . . . . . . 170, 182, 188, 195
GIL Insurance and ors v CCE (Case C–​308/​01) ECLI:EU:C:2004:252 [2004] ECR I–​4777. . . . . . . . . . . . . 52
Global Trans Lodzhistik OOD v Nachalnik na Mitnitsa Stolichna (Joined
Cases C–​29/​13 and C–​30/​13) ECLI:EU:C:2014:140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 337, 556, 564
Glob-​Sped v Hauptzollamt Lörrach (Case C–​328/​97) ECLI:EU:C:1998:601 [1998]
ECR I–​8357 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199–​200
Goldstar Europe v Hauptzollamt Ludwigshafen (Case C–​401/​93) ECLI:EU:C:1994:411
[1994] ECR I–​5587 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170, 172, 191
Gondrand Frères v Commission (Case T–​104/​02) ECLI:EU:T:2004:270 [2004] ECR II–​3211 . . . . . . . . . 528
Greece v Council (Case C–​62/​88) ECLI:EU:C:1990:153 [1990] ECR I–​1527 . . . . . . . . . . . . . . . . . . . . . . . . 62
Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (C–​571/​12)
ECLI:EU:C:2014:102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369, 370–​1, 488
GROFA GmbH v Hauptzollamt Hannover and X and GoPro Coöperatief
(Joined Cases C–​435/​15 and C–​666/​15) ECLI:EU:C:2017:232 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
Grundig Italiana v Ministero delle Finanze (Case C–​68/​96)
ECLI:EU:C:1998:299 [1998] ECR I–​3775 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48–​9
Grundig Italiana SpA v Ministero delle Finanze (Case C–​255/​00)
ECLI:EU:C:2002:525 [2002] ECR I–​8003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
GSV Kft v Nemzeti Adó-​és Vámhivatal Észak-​Alföldi Regionális Vám-​és Pénzügyőri
Főigazgatósága (Case C–​74/​13) ECLI:EU:C:2014:243. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181
GT-​Link A/​S v De Danske Statsbaner (DSB) (Case C–​242/​95) ECLI:EU:C:1997:371
[1997] ECR 1–​4085 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Günter Henck v Hauptzollamt Emden (Case 36/​71) ECLI:EU:C:1972:15 Opinion of Roemer AG . . . . . 186
Günter Henck v Hauptzollamt Emden (Case 36/​71) ECLI:EU:C:1972:25 [1972] ECR 187. . . . . . 184–​7, 198
Günzler Aluminium GmbH v Commission of the European
Communities (T–​75/​95) ECLI:EU:T:1996:74 [1996] ECR II–​497. . . . . . . . . . . . . 315, 525–​6, 529, 551–​2

H Ferwerda BV v Produktschap voor Vee en Vlees (Case 265/​78) [1980] ECR 617 . . . . . . . . . . . . . . . . . . 491
H Hansen Jun & OC Balle GmbH & Co v Hauptzollamt Flensburg (Case 148/​77)
ECLI:EU:C:1978:173 [1978] ECR 1787. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44, 46
Haahr Petroleum Ltd v Åbenrå Havn, Ålborg Havn and ors (Case C–​90/​94)
EU:C:1997:87 [1997] ECR I–​4085 Opinion of Jacobs AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Haahr Petroleum Ltd v Åbenrå Havn, Ålborg Havn and ors (Case C–​90/​94)
ECLI:EU:C:1997:368 [1997] ECR I–​4085 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44, 50, 55, 87, 93
Halifax plc and ors v CCE (Case C–​255/​02) ECLI:EU:C:2006:121
[2006] ECR I–​1609. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111, 374, 571–​2
Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München
(C–​529/​16) ECLI:EU:C:2017:984. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321, 330
Hamann International GmbH Spedition + Logistik v Hauptzollamt Hamburg-​Stadt
(Case C–​337/​01) ECLI:EU:C:2004:90 [2004] ECR I–​1791. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 474–​6
Hamlin Electronics v Hauptzollamt Darmstadt (Case C–​338/​90)
ECLI:EU:C:1992:156 [1992] ECR I–​2333 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161, 174, 186
Hannl + Hofstetter Internationale Spedition GmbH v Finanzlandesdirektion für Wien,
Niederösterreich und Burgenland (Case C–​91/​02) ECLI:EU:C:2003:556
[2003] ECR I–​1077 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143–​4, 360, 469, 498
Hans Dinter GmbH v Hauptzollamt Köln-​Deutz (Case 175/​82) ECLI:EU:C:1983:86
[1983] ECR I–​969 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182, 188
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Table of Cases from the European Court of Justice and General Court xxxv

Hans Sommer GmbH & Co KG v Hauptzollamt Bremen (C–​15/​99) ECLI:EU:C:2000:574 [2000]

ECR I–​8989 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321, 327, 485, 492, 523, 550–​1
Happy Family v Inspecteur der Omzetbelasting (Case 289/​86)
ECLI:EU:C:1988:360 [1988] ECR 3655. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Har Vaessen Douane Service BV v Staatssecretaris van Financiën (Case C–​7/​08)
ECLI:EU:C:2009:259 [2009] ECR I–​5581Opinion of Kokott AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 501
Har Vaessen Douane Service BV v Staatssecretaris van Financiën (Case C–​7/​08)
ECLI:EU:C:2009:417 [2009] ECR I–​5581 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161, 501, 503
Hauptzollamt Bielefeld v Offene Handelsgesellschaft in Firma H C König (Case 185/​73)
ECLI:EU:C:1974:61 [1974] ECR 607 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Hauptzollamt Bremen-​Freihafen v J. Henr. Drünert Holzimport (Case C–​167/​84)
ECLI:EU:C:1985:298 [1985] ECR 2235. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189
Hauptzollamt Bremerhaven v Massey-​Ferguson GmbH (Case 8/​73)
ECLI:EU:C:1973:90 [1973] ECR 897 Opinion of Trabucchi AG. . . . . . . . . . . . . . . . . . . . . . . 58, 317, 319
Hauptzollamt Frankfurt am Main v Duval GmbH & Co KG (Case C–​44/​15)
ECLI:EU:C:2015:783. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191, 196
Hauptzollamt Frankfurt am Main-​Ost v Deutsche Olivetti GmbH (Case 17/​89)
ECLI:EU:C:1990:238 [1990] ECR I–​2301 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319, 321, 336, 347
Hauptzollamt Gießen v Deutsche Fernsprecher GmbH (Case C–​64/​89)
ECLI:EU:C:1990:261 [1990] ECR I–​2535 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202, 495, 527–​9, 546
Hauptzollamt Hamburg-​Ericus v Hamburger Import-​Kompanie GmbH
(Case 91/​74) ECLI:EU:C:1975:73 [1975] ECR 643 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317
Hauptzollamt Hamburg-​Ericus v Van Houten International GmbH
(Case 65/​85) [1986] ECR 447 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327, 331
Hauptzollamt Hamburg-​Hafen v Afasia Knits Deutschland GmbH (Case C–​409/​10)
ECLI:EU:C:2011:843. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .303, 306, 308–​10, 313,
485, 492, 523
Hauptzollamt Hamburg-​Jonas v Ludwig Wünsche & Co (Case 145/​81)
ECLI:EU:C:1982:254 [1982] ECR 2493 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Hauptzollamt Hamburg-​Oberelle v Firma Paul G Bollman (Case 40/​69)
ECLI:EU:C:1970:12 [1970] ECR 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 193, 202
Hauptzollamt Hamburg-​St Annen v Ebbe Sonnischen GmbH (Case C–​59/​92)
ECLI:EU:C:1993:167 [1993] ECR I–​2193 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330
Hauptzollamt Hamburg-​St Annen v Thyssen Haniel Logistic GmbH (Case C–​459/​93)
ECLI:EU:C:1995:160 [1995] I-​1381. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185, 200
Hauptzollamt Hamburg-​St Annen v Wilhelm Kiwall KG (Case 252/​87)
ECLI:EU:C:1988:426 [1988] ECR 4753. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83, 415, 474
Hauptzollamt Hamburg-​Stadt vViluckas and Jonusas (Joined Cases C–​238/​02 and C–​246/​02)
ECLI:EU:C:2004:126 [2004] ECR I–​2141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357, 475–​7
Hauptzollamt Hannover v Amazon EU Sàrl (Case C–​58/​14) ECLI:EU:C:2015:385 . . . . . . . . . . . . . . 176, 202
Hauptzollamt Hannover v Telefunken Fernseh und Rundfunk GmbH (Case 163/​84)
ECLI:EU:C:1985:396 [1985] ECR I–​3299 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192, 198, 202
Hauptzollamt Heilbronn v Temic Telefunken Microelectronic GmbH (Case C 437/​93)
ECLI:EU:C:1995:203 [1995] ECR I–​1687 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 439, 450, 571
Hauptzollamt Karlsruhe v Gebrüder Heppp GmbH & Co KG (Case C–​299/​90)
ECLI:EU:C:1991:334 [1991] ECR I–​4301 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326, 333
Hauptzollamt Köln-​Rheinau v Chem Tec (Case 798/​79) ECLI:EU:C:1980:202 [1980] ECR 2639. . . . . . . 196
Hauptzollamt Mainz v Kupferberg & Cie (Case 104/​81) ECLI:EU:C:1982:362
[1982] ECR 3641. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32, 240, 242, 246–​7, 252–​3
Hauptzollamt Mannheim v Boehringer Mannheim GmbH (Case C–​318/​90)
ECLI:EU:C:1992:239 [1992] ECR I–​3495 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191
Hauptzollamt München v Wacker Werke GmbH & Co KG (‘Wacker Werke II’)
(Case C–​142/​96) ECLI:EU:C:1997:386 [1997] ECR I–​4649. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 452, 458
Hauptzollamt München–​West v Analog Devices GmbH (Case 467/​93)
ECLI:EU:C:1995:161 [1995] ECR I–​1403 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
Hauptzollamt Neubrandenburg v Lensing Brockenhausen GmbH (Case C–​233/​98)
ECLI:EU:C:1999:517 [1999] ECR I–​7349 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406, 415, 483
Hauptzollamt Neubrandenburg v Leszek Labis (Met-​Trans) and anr (Joined
Cases C–​310/​98 and C–​406/​98) ECLI:EU:C:2000:154 [2000] ECR I–​1797. . . . . . . . . . . . . . . . . . . 403–​4
Hauptzollamt Neubrandenburg v Siig (Case C–​272/​03) ECLI:EU:C:2004:805 [2004]
ECR I–​11941. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 476
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Hauptzollamt Schweinfurt v Mainfrucht Obstverwertung GmbH (Case 290/​84)

ECLI:EU:C:1985:493 [1985] ECR 3909. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319, 321, 335
Hauptzollamt Würzburg v H Weidenmann GmbH & Co (Case 231/​81)
ECLI:EU:C:1982:223 [1982] ECR 2259 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213, 301
Helm Düngemittel GmbH v Hauptzollamt Krefeld (Case C–​613/​12) ECLI:EU:C:2014:52 . . . . . . . . . . . . 305
Her Majesty’s Customs and Excise v Schindler (Case C–​275/​92)
ECLI:EU:C:1994:119 [1994] ECR I–​1039 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98, 100
Heuschen & Schrouff Oriëntal Foods Trading BV v Commission (Case C–​38/​07 P)
ECLI:EU:C:2008:641 [2008] ECR I–​8599 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156, 526, 529, 534, 542
Heuschen & Schrouff Oriëntal Foods v Commission (Case T–​382/​04)
EU:T:2006:369 [2006] ECR II–​94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 508
Hewlett Packard BV v Directeur général des douanes et droits indirects
(Case C–​119/​99) ECLI:EU:C:2001:277 [2001] ECR I–​3981 . . . . . . . . . . . . . . . . . . . . . . . . . . . 171, 173–​4
Hewlett Packard France and Hewlett Packard Europe BV v Commission
(Joined Cases T–​133/​98 and T–​134/​98) ECLI:EU:T:2001:49 [2001] ECR II–​613 . . . . . . . . . . . 170, 184
Hewlett Packard France v Directeur Général des Douanes (Case C–​250/​91)
ECLI:EU:C:1993:134 [1993] ECR I–​1819 . . . . . . . . . . . . . . . . . . . . . 202, 367, 484–​5, 523–​5, 527–​30, 542
Hewlett-​Packard Europe BV v Inspecteur van de Belastingdienst/​Douane
West, kantoor Hoofddorp (Case C–​361/​11) ECLI:EU:C:2013:18 . . . . . . . . . . . . . . . 23, 29, 170, 184, 202
HIT Trading BV and Berkman Forwarding BV v Commission (Case T–​191/​09)
ECLI:EU:T:2010:535 [2010] ECR I–​283* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 307, 522–​3, 529, 543, 546
HMRC v Isaac International Ltd (Case C–​371/​09) ECLI:EU:C:2010:458 [2010] ECR-​7727 . . . . . . . 126, 471
HMRC v National Exhibition Centre Ltd (Case C–​130/​15) ECLI:EU:C:2016:357. . . . . . . . . . . . . . . . . . . . 126
Hoesch Metals and Alloys GmbH v Hauptzollamt Aachen (Case C–​373/​08)
ECLI:EU:C:2010:68 [2010] ECR I–​951. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256, 267–​9
Holböck v Finanzamt Salzburg-​Land(Case C–​157/​05) ECLI:EU:C:2007:297 [2007]
ECR I–​4051. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Holz Geenan GmbH v Oberfinanzdirektion München (C–​309/​98) Opinion of Jacobs AG . . . . . . . . . . . 180
Holz Geenan GmbH v Oberfinanzdirektion München (C–​309/​98)
ECLI:EU:C:2000:165 [2000] ECR I–​1975 . . . . . . . . . . . . . . . . . . . . . . . . 169, 170, 173, 179, 185, 195, 197
Honeywell Aerospace GmbH v Hauptzollamt Gießen (Case C–​300/​03)
ECLI:EU:C:2005:43 [2005] ECR I–​689 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406, 475
Howe & Brianbridge BV v Oberfinanzdirektion Frankfurt am Main (Case 317/​81)
ECLI:EU:C:1982:327 [1982] ECR 3257. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175, 187
Hudig en Pieters BV v Minister van Landbouw en Visserij (Case 136/​80)
ECLI:EU:C:1981:209 [1981] ECR 2233. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406, 414
Hyper Srl v Commission (Case T–​205/​99) ECLI:EU:T:2002:189, [2002]
ECR II–​3141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312, 530, 545, 549, 552

Iannelli & Volpi SpA v Ditta Paolo Meroni (Case 74/​76) ECLI:EU:C:1977:51 [1977] ECR 557. . . . . . . 40, 92
ICI v Commission (Case T–​36/​91) ECLI:EU:T:1995:118 [1995] ECR II–​1847 . . . . . . . . . . . . . . . . . . . . . . 549
IFG Intercontinentale Fleischlandelsgesellschaft mbH & Co KG v Freistaat Bayern (Case 1/​83)
ECLI:EU:C:1984:36 [1984] ECR 349 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84, 94, 96
IHW Rebmann GmbH v Hauptzollamt Weiden (Case C–​56/​02) ECLI:EU:C:2003:310 [2003]
ECR I–​5499 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 506
Ikea Wholesale Ltd v CCE (C–​351/​04) ECLI:EU:C:2007:547 [2007] ECR I–​7723. . . . . . . . . . . . . . . . . . . . 521
Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nürnberg (Case C–​467/​03)
ECLI:EU:C:2005:182 [2005] ECR I–​2389 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184–​5
Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nürnberg, (Case C–​467/​03)
ECLI:EU:C:2005:49 Opinion of Kokott AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184, 190
Ilumitrónica–​Iluminação e Electrónica Lda v Chefe da Divisão de Procedimentos Aduaneiros e
Fiscais/​Direcção das Alfândegas de Lisboa (Case C–​251/​00) ECLI:EU:C:2002:655 [2002]
ECR I–​10433 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125–​7, 310, 473, 514, 522–​5, 527–​8, 544
IMCO—​J Michaelis GmbH & Co v Oberfinanzdirektion Berlin (Case 165/​78)
ECLI:EU:C:1979:133 [1979] ECR 1837. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190–​1
Indústria e Comércio Têxtil SA (ICT) v Fazenda Pública (Case C–​93/​96)
ECLI:EU:C:1997:265 [1997] ECR 2281. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347
Industria Gomma Articoli Vari (IGAV) v Ente nazionale per la cellulosa e per la carta
(ENCC) (94/​74) ECLI:EU:C:1975:81 [1975] ECR 699 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Industriemetall Luma GmbH v Hauptzollamt Duisburg (Case 38/​76)
ECLI:EU:C:1976:190 [1976] ECR 2027. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185–​6, 193
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Ingrid Raab v Hauptzollamt Berlin-​Packhof (Case C–​1/​89) ECLI:EU:C:1989:648

[1989] ECR 4423. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182–​3
Inox Mare Srl v Commission (Case T–​289/​16) ECLI:EU:T:2017:414 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 383
Inox Mare Srl v Commission (Case T–​347/​16) ECLI:EU:T:2017:415 . . . . . . . . . . . . . . . . . . . . . . . . . . 125, 172
Interfood GmbH v Hauptzollamt Hamburg-​Ericus (Case 92/​71) ECLI:EU:C:1972:30
[1972] ECR 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Intermodal Transports BV v Staatssecretaris van Financiën (Case C–​495/​03)
ECLI:EU:C:2005:552 [2005] ECR I–​8151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129, 178–​9, 181, 205–​6
Internacional de Productos Metálicos, SA v Commission (Case T–​217/​16) ECLI:EU:T:2017:37. . . . . . . 555
Internationaal Verhuis-​en Transportbedrijf Jan de Lely BV v Belgium (Case C–​161/​08)
ECLI:EU:C:2009:308 [2009] ECR I–​4075 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402
International Fruit Company v Produktschap voor Groenten en Fruit (Joined Cases 21–​24/​72)
ECLI:EU:C:1972:115 [1972] ECR 1219. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25, 27, 28, 31, 61, 245, 249
Interporc Im-​und Export GmbH v Commission (Case T–​124/​96)
ECLI:EU:T:1998:25 [1998] ECR II–​231. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 549
Interservice d.o.o. Koper v Sándor Horvát (C–​547/​15) ECLI:EU:C:2016:983 . . . . . . . . . . . . . . . . . . . 127, 410
Interzuccheri SpA v Dicta Rezzano e Cavasa (Case 105/​76) ECLI:EU:C:1977:92 [1977] ECR 1029. . . . . . 92
Invamed Group Ltd and ors v HMRC (Case C–​198/​15) ECLI:EU:C:2016:362 . . . . . . . . . . . . . . . . . . 177, 196
Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and ors (Case C–​402/​09)
ECLI:EU:C:2011:219 [2011] ECR I–​2711 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44, 47, 50
Ioannis Christodoulou and ors v Elliniko Dimosio (Case C–​116/​12)
ECLI:EU:C:2013:825. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268, 324, 326, 339, 341
Ioannis Katsivardas—​Nikolaos Tsitsikas OE v Ipourgos Ikonomikon (Case C–​160/​09)
ECLI:EU:C:2010:293 [2010] ECR I–​4591 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237, 244–​5
Irimie v Administraţia Finanţelor Publice Sibiu and anr (Case C–​565/​11) ECLI:EU:C:2013:250. . . . . . . 243
Istanbul Lojistik Ltd v Nemzeti Adó-​és Vámhivatal Fellebbviteli Igazgatóság (Case C–​65/​16)
ECLI:EU:C:2017:770. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42, 86–​7, 242
Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS)—​Fondazione Santa Lucia v Cassa
conguaglio per il settore elettrico (Case C–​189/​15) ECLI:EU:C:2016:287 Opinion
of Campos Sánchez-​Bordona AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Itzehoe v H J Repenning GmbH (Case 183/​85) ECLI:EU:C:1986:247 [1986] ECR 1873 . . . . . . . . 320–​2, 330

J Cleton en Co BV v Inspecteur des droits d’entrée et accises à Rotterdam (Case 11/​79)

ECLI:EU:C:1979:229 [1979] ECR 3069. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
J C J Wouters and ors v Algemene Raad van de Nederlandse Ordre van Advocaten (Case C–​309/​99)
ECLI:EU:C:2002:98 [2002] ECR I–​1577 Opinion of Léger AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
J J Zwartveld and Ors (Case C–​2/​88 Imm) ECLI:EU:C:1990:440 [1990] ECR I–​3365 . . . . . . . . . . . . . . . . 557
Jacob Meijer BV and Eagle International Freight BV v Inspecteur van de Belastingdienst—​
Douanedistrict Arnhem (Joined Cases C–​304/​04 and C–​305/​04)
ECLI:EU:C:2005:441 [2005] ECR I–​6251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170, 173, 177, 184
Jägerskiöld v Gustafsson (Case C–​97/​98) ECLI:EU:C:1999:515 [1999] ECR I–​731 . . . . . . . . . . . . . 97–​8, 100
JAS Jet Air Service France SARL v Commission (C–​53/​14 P) ECLI:EU:C:2015:330 . . . . . . . . . . . . . . . . . 543
JAS Jet Air Service France v Commission (Case T–​573/​11) ECLI:EU:T:2013:623. . . . . . . . . . . . 508, 520, 543
Jepsen Stahl GmbH v Hauptzollamt Emmerich (Case C–​248/​92) ECLI:EU:C:1993:347
[1993] ECR I–​4721. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181, 186
Jersey Produce Marketing Organisation Ltd v States of Jersey and ors (Case C–​293/​02)
ECLI:EU:C:2005:664 [2005] ECR I–​9543 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39, 85–​6, 89
Jestel v Hauptzollamt Aachen (Case C–​454/​10) ECLI:EU:C:2011:488 Opinion of Cruz
Villalón AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Jestel v Hauptzollamt Aachen (Case C–​454/​10) ECLI:EU:C:2011:752 [2011] ECR I–​11725 . . . . 21, 468, 477
José Teodoro de Andrade v Director da Alfândega de Leixões (Case C–​213/​99) ECLI:EU:C:2000:678
[2000] ECR I–​11083. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143–​4, 360, 557
Joszef Horvath v Hauptzollamt Hamburg-​Jonas (Case 50/​80) ECLI:EU:C:1981:34 [1981] ECR 385. . . . . 99
Juers Pharma Import-​Export GmbH v Oberfinanzdirektion Nürnberg (Case C–​40/​06)
ECLI:EU:C:2007:2 [2007] ECR I–​55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178, 181, 186, 199
JVC France SAS v Administration des douanes—​Direction nationale du renseignement et des
enquêtes douanières (Case C–​312/​07) ECLI:EU:2008:324 [2008] ECR I–​4165 . . . . . . . . . . . . . . . . . 197

Kadi and anr v Council (C–​402/​05 P and C–​415/​05 P) ECLI:EU:C:2008:461[2008] ECR I–​6351 . . 59, 249
Kaffee-​Contor Bremen GmbH & Co KG v Hautpzollamt Bremen-​Nord
(Case 192/​82) ECLI:EU:C:1983:147 [1983] ECR 1769 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185, 193
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Kamino International Logistics BV v Staatssecretaris van Financiën: Datema Hellmann Worldwide

Logistics BV v Staatssecretaris van Financiën (Joined Cases C–​129/​13 and C–​130/​13)
ECLI:EU:C:2014:2041 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38, 110, 130, 138–​9, 549,
555–​6, 559, 560–​1, 564
Kapniki Mikhailïdis AE v Iàryma Koinonikon Astaliseon (IKA)
(Joined Cases C–​441/​98 and 442/​98) Opinion of Fennelly AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Kapniki Mikhailïdis AE v Idryma Koinonikon Asfaliseon (IKA) (Joined Cases C–​441 and 442/​98)
ECLI:EU:C:2000:479 [2000] ECR I–​7145 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45, 48, 85
Karlheinz Fischer v Finanzamt Donaueschingen (Case C–​283/​95)
ECLI:EU:C:1998:276 [1998] ECR I–​3369 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Kaufring AG and ors v Commission (Joined Cases T–​186/​97, T–​187/​97, T–​190/​97 to T–​192/​
97, T–​210/​97, T–​211/​97, T–​216–​218/​97, T–​ 279/​97, T–​280/​97, T–​292/​97, and T–​147/​99)
ECLI:EU:T:2001:133 [2001] ECR II–​1337. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .126–​7, 138–​9, 310, 312,
314, 507, 516–​7, 526–​7, 530, 539, 541, 544–​5, 549–​50, 552
Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/​Douanedistrict Rotterdam
(Case C–​15/​05) ECLI:EU:C:2006:259 [2006] ECR I–​3657 . . . . . . . . . . . . . . . . . . . . 170, 173, 185, 194–​5
Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/​Douane (Case C–​91/​15)
ECLI:EU:C:2016:716. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170, 173, 185, 189, 191
KG in Firma OSPIG Textil-​Gesellschaft W Ahlers GmbH & Co v Hauptzollamt Bremen Freihafen
(Case C–​29/​93) ECLI:EU:C:1994:207 [1994] ECR I–​1963. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332
KGH Belgium NV v Belgium (Case C–​351/​11)EU:C:2012:699 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 482
Kia Motors Nederland BV and Broekman Motorships BV v Commission (Case T–​195/​97)
ECLI:EU:T:1998:181 [1998] ECR II–​2907. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .127, 507, 551
Kiefer and Thill, In proceedings before (Case C–​114/​96) ECLI:EU:C:1997:316 [1997] ECR I–​3629 . . . . . 39
Kip Europe SA and Others and Hewlett Packard International SARL v Administration des
douanes—​Direction générale des douanes et droits indirects (Joined
Cases C–​362/​07 and C–​363/​07) ECLI:EU:C:2007:489 [2008] ECR I–​9489 . . . . 171, 184, 188, 193, 202
Klaus Thierschmidt GmbH v Hauptzollamt Essen (C–​340/​93) ECLI:EU:C:1994:313
[1994] ECR I–​3905. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
Kloosterboer Services BV v Inspecteur van de Belastingdienst/​Douane Rotterdam
(Case C–​173/​08) ECLI:EU:C:2009:382 [2009] ECR I–​5347. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171, 192
Kofisa Italia Srl v Ministero delle Finanze (C–​1/​99) ECLI:EU:C:2001:10 [2001] ECR I–​207 . . . . . 52, 563–​4
KÖGÁZ rt and ors v Zala Megyei Közigazgatási Hivatal Vezetője (Joined
Cases C–​283/​06 and C–​312/​06) ECLI:EU:C:2007:598 [2007] ECR I–​8463. . . . . . . . . . . . . . . . . . . . . . 52
Kolachi Raj Industrial (Private) Ltd v Commission ECLI:EU:T:2017:712 . . . . . . . . . . . . . . . . . . . . . . . . . . 306
Kommanditgesellschaft in Firma Gebrüder Glunz v Hauptzollamt Hamburg-​Waltershof
(Case 248/​80) ECLI:EU:C:1982:33 [1982] ECR 197 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160, 317
Koninklijke Coöperatie Cosun v Commission (Case C–​68/​05 P) EU:C:2006:674 [2006] ECR I–​10367. . 43
Koninklijke Philips Electronics NV v Lucheng Meijing Industrial Company Ltd and ors and Nokia
Corporation v HMRC (Joined Cases C–​446/​09 and C–​495/​09) ECLI:EU:C:2011:796 . . . . . . . . . . . . 75
Kreissparkasse Wiedenbrück v Finanzamt Wiedenbrück (C–​186/​15) ECLI:EU:C:2016:452. . . . . . . 127, 507
Krings GmbH v Oberfinanzdirektion Nürnberg (Case C–​130/​02)
ECLI:EU:C:2004:122 [2004] ECR I–​2121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170, 174, 185
Krohn & Co Import-​Export (GmbH & Co KG) v Commission (Case 175/​84)
ECLI:EU:C:1987:8 [1987] ECR 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138, 163, 545
Krüger v Hauptzollamt Hamburg-​Jonas (Case C–​334/​95) ECLI:EU:C:1997:378
[1997] ECR I–​4517. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43, 176
Kurt Siemens & Co v Hauptzollamt Bad Reichenhall (Case 30/​71) [1971] ECR 919 . . . . . . . . . . . . . 171, 195
Kyocera Electronics Europe GmbH v Hauptzollamt Krefeld (Case C–​152/​01)
ECLI:EU:C:2003:623 [2003] ECR I–​13821. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128, 321, 332, 347
Kyocera Mita Europe BV v European Commission (Case C–​553/​14 P)
ECLI:EU:C:2015:805 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173, 351, 488, 556
Kyocera Mita Europe BV v European Commission (Case T–​35/​11)
ECLI:EU:T:2014:795. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173
Kyowa Hakko Europe GmbH v Hauptzollamt Hannover (Case C–​344/​14)
ECLI:EU:C:2015:615 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 199–​200

Laboratoires de Therapeutigue Moderne (LTM) v Fonds d’Intervention et de Régularisation du Marché

du Sucre (FIRS) (Case C–​201/​96) ECLI:EU:C:1997:523 [1997] ECR 6147. . . . . . . . . . . . . . 175, 186, 198–​9
Laboratoires Sarget SA v Fonds d’Intervention et de Régularisation du Marché du
Sucre (FIRS) (C–​270/​96) ECLI:EU:C:1998:103 [1998] ECR I–​1121. . . . . . . . . . . . . . . . . . . 186, 199–​200
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Lagura Vermögensverwaltung GmbH v Hauptzollamt Hamburg-​Hafen (Case C–​438/​11)

ECLI:EU:C:2012:703 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213, 271, 303, 306–​7, 309,
313–​4, 488, 491, 524–​5
Lamaire v NDALTP (Case C–​130/​93) ECLI:EU:C:1994:281 [1994] ECR I–​3215 . . . . . . . . . . . . . . . . . . . . . 93
Land Berlin v Firma Wigei, Wild-​Geflügel-​Eier-​Import GmbH & Co KG (Case 30/​79)
ECLI:EU:C:1980:20 [1980] ECR 151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Land Nordrhein-​Westfalen v Beata Pokrzeptowicz-​Meyer (Case C–​162/​00)
ECLI:EU:C:2002:57 [2002] ECR I–​1049. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241–​2
Landewyck v Commission (Joined Cases 209/​78–​215/​78 and 218/​78) ECLI:EU:C:1978:194 [1980]
ECR 3125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551
Lange v Finanzamt Fürstenfeldbruck (Case C–​111/​92) ECLI:EU:C:1993:345 [1993] ECR I–​4677. . . . . . 99
Latvijas Dzelzceļš VAS v Valsts ienemumu dienests (Case C–​154/​16)
ECLI:EU:C:2017:392. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111, 402, 469, 474–​6
LEK farmacevtska družba d.d. v Republika Slovenija (Case C–​700/​15)
ECLI:EU:C:2016:959. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171, 177, 181–​2, 186, 199
Leon Van Parys NV v Belgisch Interventie-​en Restitutiebureau (BIRB)
(Case C–​377/​02) ECLI:EU:C:2005:121 [2005] ECR I–​1465. . . . . . . . . . . . . . . . . . . . . . . . . . . . 29–​32, 245
Leonhard Knubben Speditions GmbH v Hauptzollamt Mannheim (Case C–​143/​96)
ECLI:EU:C:1997:597 [1997] ECR I–​7039 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Les Rapides Savoyards and Ors v Directeur Général des Douanes et Droits Indirects
(Case 218/​83) ECLI:EU:C:1984:275 [1984] ECR 3105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228, 309–​11
Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financien
(Case C–​41/​04) ECLI:EU:C:2005:292 Opinion of Kokott AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financien
(Case C–​41/​04) ECLI:EU:C:2005:649 [2005] ECR I–​9433. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Liberexim BV v Staatssecretaris van Financiën (Case C–​371/​99) ECLI:EU:C:2002:433
[2002] ECR I–​6227 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52, 356, 404, 412, 475
Lietuvos geležinkeliai AB v Vilniaus teritorinė muitinė and anr (Case C–​250/​11)
ECLI:EU:C:2012:496. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53, 501, 504
Littlewoods Retail and ors v HMRC (Case C–​591/​10) ECLI:EU:C:2012:478. . . . . . . . . . . . . . . . . . . . . . . . 243
Lohmann GmbH & Co KG and ors v Oberfinanzdirektion Koblenz (Joined
(Cases 260 to 263/​00) ECLI:EU:C:2002:637 [2002] ECR I–​10045 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176
Lopex Export GmbH v Hauptzollamt Hamburg-​Jonas (Case C–​315/​96) ECLI:EU:C:1998:31 [1998]
ECR I–​317 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174, 206–​8
Lowlands Design Holding BV v Minister van Financiën (Case C–​524/​11) ECLI:EU:C:2012:558. . . . . . . 193
Lubrizol France SAS v Council (Case T–​191/​14) ECLI:EU:T:2017:90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Ludwig Post GmbH v Oberfinanzdirektion Müchen (Case C–​120/​90)
ECLI:EU:C:1991:196 [1991] ECR I–​2391 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181, 187
Ludwig Wünsche & Co v Hauptzollamt Hamburg-​Jonas (Joined
Cases C–​274/​95, C–​275/​95 and C–​276/​95) ECLI:EU:C:1997:202 [1997] ECR I–​2091. . . . . . . . . . . 177
Luisi and Carbone v Ministero del Tesoro (Joined Cases 286/​82 and 26/​83)
ECLI:EU:C:1984:35 [1984] ECR 377 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Lukoyl Neftohim Burgas AD v Nachalnik na Mitnicheski punkt Pristanishte Burgas Tsentar pri
Mitnitsa Burgas (Case C–​330/​13) ECLI:EU:C:2014:1757 . . . . . . . . . . . . . . . . . . . . . . . . . 176, 180, 195–​7
Lutz Gmbh v Hauptzollamt Hannover (Case C–​556/​16) ECLI:EU:C:2017:777 . . . . . 170, 181, 185, 189, 195
LVP NV v Belgium (Case C–​306/​13) ECLI:EU:C:2014:2465 . . . . . . . . . . . . . . . . . . . . . . . . . . . 29–​31, 189, 212

M (FC) and others v HM Treasury (Case C–​340/​08) ECLI:EU:C:2010:13 Opinion

of Mengozzi AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265
Mabanaft v Hauptzollamt Emmerich (Case 36/​83) ECLI:EU:C:1984:232 [1984] ECR 2497 . . . . . . . . . . 5, 81
Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie (Case C–​313/​05)
ECLI:EU:C:2007:33 [2007] ECR I–​513 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 44, 47–​48, 84, 87, 174
Madaus GmbH v Haputzollamt Bremen (Case C–​441/​15) ECLI:EU:C:2017:103 . . . . . . . . 176, 181, 185, 191
Maggi GmbH v Hauptzollamt Münster (Case 260/​78) ECLI:EU:C:1979:199 [1979] ECR 2693 . . . . . . . . 439
Makro autoservicio mayorista SA v Commission and Vestel Iberia SL v Commission
(Joined Cases C–​264/​15 and C–​265/​15) ECLI:EU:C:2016:301 . . . . . . . . . . . . . . . . . . . . . . . . . . . 172, 493
Malt GmbH v Hauptzollamt Düsseldorf (Case C–​219/​88) ECLI:EU:C:1990:146 [1990]
ECR I–​1481. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
Manea v Instituția Prefectului județul Brașov—​Serviciul public comunitar regim de permise de
conducere și înmatriculare a vehiculelor (Case C–​76/​14) ECLI:EU:C:2015:216. . . . . . . . . . . . . 44, 47–​8
Manfredi and Others (C–​295/​04 to C–​298/​04) EU:C:2006:461 [2006] ECR I–​6619 . . . . . . . . . . . . . . . . . 111
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Manzi and Compagnia Naviera Orchestra v Capitaneria di Porto di Genova

(C–​537/​11) ECLI:EU:C:2014:19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249
Marcel Schoonbroodt, Marc Schoonbroodt and Transports AM Schoonbroodt SPRL v Belgium
(Case C–​247/​97) ECLI:EU:C:1998:586 [1998] ECR I–​8095. . . . . . . . . . . . . . . . . . . . . . 144, 161, 501, 504
Marcel Schoonbroodt, Marc Schoonbroodt and Transports AM Schoonbroodt SPRL v Belgium
(Case C–​247/​97) ECLI:EU:C:1998:323 Opinion of Jacobs AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Marimex v Amministrazione Finanziaria Italiana (Case 29/​72) [1972] ECR 1309 . . . . . . . . . . . . . . . . . . . . 93
Markku Juhani Läärä v Kihllakunnansyyttäjä and Suomen Valtio (Case C–​124/​97)
ECLI:EU:C:1999:435 [1999] ECR I–​6067 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Mecanarte-​Metalúrgica da Lagoa Lda v Chefe do Serviço da Conferência Final da Alfândega,
Oporto (Case C–​348/​89) ECLI:EU:C:1991:278 [1991] ECR I–​3277 . . . . . . . . . . . . . . . . . . 367, 485, 495,
522–​4, 530, 546
Medical Imaging Systems GmbH (MIS) v Hauptzollamt München (Case C–​288/​15)
ECLI:EU:C:2016:424 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177, 191–​2, 195
Medion AG v Hauptzollamt Duisburg (Joined Cases C–​208/​06 and 209/​06)
ECLI:EU:C:2007:553 and Canon Deutschland AG Hauptzollamt Krefeld
ECLI:EU:C:2006:428. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .182, 190–​1
Mehibas Dordtselaan v Commission (Case T–​290/​97) EU:T:2000:8 [2000]
ECR II–​15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 468, 516, 525, 539–​40, 549, 551–​2
Meico-​Fell v Hauptzollamt Darmstadt (Case C–​273/​90) [1991] ECR I–​5569 . . . . . . . . . . . . . . . . . . . . . . . 489
Meryem Demirel v Stadt Schwäbisch Gmünd (Case 12/​86) ECLI:EU:C:1987:400
[1987] ECR 3719. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 231, 240–​1, 247, 249
Metallgesellschaft Ltd and Ors v Inland Revenue Commissioners and Attorney General (Joined
Cases C–​397/​98 and C–​410/​98) [2001] ECR I–​1727 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243
Metherma GmbH & Co KG v Hauptzollamt Düsseldorf (Case C–​403/​07)
ECLI:EU:C:2008:657 [2008] ECR I–​8921 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171, 194
Metro International Kommanditgesellschaft v Oberfinanzdirektion München (Case 60/​83)
ECLI:EU:C:1984:53 [1984] ECR 671 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202
MG Eman and OB Sevinger v College van burgemeester en wethouders van Den Haag
(Case C–​300/​04) ECLI:EU:C:2006:545 [2006] ECR I–​8055 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222
Militzer & Münch GmbH v Ministero delle Finanze (Case C–​230/​06)
ECLI:EU:C:2008:186 [2011] ECR I–​717 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 472, 476, 539
Mineralquelle Zurzach AG v Hauptzollamt Singen (Case C–​139/​14)
ECLI:EU:C:2014:2313 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
Minister Finansów v Oil Trading Poland sp. z o.o (C–​349/​13) ECLI:EU:C:2015:84. . . . . . . . . . . . . . . . . . . 49
Minister van Financiën v X BV (Case C–​480/​12) ECLI:EU:C:2014:329. . . . . . . . . . . . . . . . . . . . . . . . . 53, 474
Minister van Financiën v X BV (Case C–​480/​12) ECLI:EU:C:2014:84 Opinion of Jääskinen AG. . . . . . . . 53
Minister voor Immigratie, Integratie en Asiel v O (Case C–​456/​12) ECLI:EU:C:2013:837
Opinion of Sharpston AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362, 502
Ministère public v Deserbais (Case 286/​86) ECLI:EU:C:1988:434 [1988] 4907. . . . . . . . . . . . . . . . . . . . . . 183
Ministerie van Financien v Merabi Papismedov and ors (Case C–​195/​03)
ECLI:EU:C:2004:572 [2005] ECR I–​1667 Opinion of Kokott AG. . . . . . . . . . . . . . . . . . . . . . . . . . . 355–​6
Ministerie van Financien v Merabi Papismedov and ors (Case C–​195/​03)
ECLI:EU:C:2005:131 [2005] ECR I–​1667 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355, 357, 468, 474, 477
Ministero dell’Economia e delle Finanze v Cimmino (Case C–​607/​13) ECLI:EU:C:2015:448 . . . . . 213, 272
Ministero delle Finanze v Foods Import Srl (Case C–​38/​95) ECLI:EU:C:1996:334
Opinion of Fennelly AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Ministero delle Finanze v Foods Import Srl (Case C–​38/​95) ECLI:EU:C:1996:488
[1996] ECR I–​6543. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182–​4, 189, 528
Mitsui & Co Deutschland GmbH v Hauptzollamt Düsseldorf (Case C–​256/​07)
ECLI:EU:C:2009:167 [2009] ECR I–​1951 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111, 321–​2, 330
Mol v Inspecteur der Invoerrechten en Accijnzen (Case 269/​86) ECLI:EU:C:1988:359
[1988] ECR 3627. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Montex Holdings Ltd v Diesel SpA (Case C–​281/​05) ECLI:EU:C:2006:709 [2006] ECR I–​10881 . . . . . . 406
Mövenpick Deutschland GmbH für das Gastgewerke v Hauptzollamt Bremen
(Case C–​405/​97) ECLI:EU:C:1999:207 [1999] ECR I–​2397. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195, 199
Mugraby v Council and Commission (Case C–​581/​11 P) ECLI:EU:C:2012:466. . . . . . . . . . . . . . . . . . . . . 138
Municipality of Almelo and ors v NV Energiebedrijf Ijsselmij (Case C–​393/​92)
ECLI:EU:C:1994:171 [1994] ECR I–​477 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
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Nádasdi v Vám-​és Pénzügyörség Észak-​Alföldi Regionális Parancsnoksága and Németh v Vám-​és

Pénzügyörség Dél-​Alföldi Regionális Parancsnoksága (Joined Cases C–​290/​05 and
C–​333/​05) ECLI:EU:C:2006:652 [2006] ECR I–​10115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44–​5, 50–​1, 85
Nakajima v Council (Case C–​69/​89) ECLI:EU:C:1991:186 [1991] ECR I–​2069 . . . . . . . . . . . . . . . . . . . . . . 29
Neckermann Versand AG v Hauptzollamt Frankfurt/​Main-​Ost (Case C–​395/​93)
[1994] ECR I–​4027. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Netherlands v Commission (Case C–​156/​00) ECLI:EU:C:2003:149 [2003]
ECR I–​2527 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126, 202, 443, 525, 529, 534
Netherlands v Commission (Case C–​180/​00) CLI:EU:C:2005:451 [2005] ECR I–​6603 . . . . . . . . . . . 213, 225
Netherlands v European Parliament and anr(Case C–​377/​98) ECLI:EU:C:2001:523
[2001] ECR 7079. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252
Netherlands v P Bakker HillegomBV (Case 111/​89) ECLI:EU:C:1990:177 [1990] ECR I–​1735 . . . . . . . . . 95
Netherlands Antilles v Commission (Case C–​142/​00 P) ECLI:EU:C:2003:217 [2003] ECR I–​3483 . . . . 225
Netherlands Antilles v Commission (Joined Cases T–​32/​98 and T–​41/​98)
ECLI:EU:T:2000:36 [2001] ECR II–​201; [2003] ECR I–​3483. . . . . . . . . . . . . . . . . . . . . . . . . 172, 213, 225
NGJ Schouten BV v Hoofdproduktschap voor Akkerbouwprodukten
(Case 113/​78) ECLI:EU:C:1979:45 [1979] ECR 695 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363
Niels Nygård v Svineafgiftsfonden (Case C–​234/​99) ECLI:EU:C:2002:244
[2002] ECR I–​3657 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 45, 47–​8, 54, 85, 91–​2
Nordgetranke GmbH & Co KG v Hauptzollamt Hamburg-​Ericus
(Case 324/​89) ECLI:EU:C:1991:158 [1991] ECR I–​1927 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Nordspedizionieri di Danielis Livio & C Snc and ors v Commission
(Case T–​332/​02) ECLI:EU:T:2004:361[2003] ECR II–​14431. . . . . . . . . . . . . . . . . . . . 516, 539–​40, 543–​4
Nordspedizionieri di Danielis Livio & C Snc and ors v Commission
(Case C–​62/​05 P) 18 October 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 516, 539
Nortrail Transport GmbH v Commission (T–​496/​04) ECLI:EU:T:2008:376 [2008] ECR II–​178* . . . . . 541
Nowaco Germany (Case C–​353/​04) ECLI:EU:C:2006:522 [2006] ECR I–​7357. . . . . . . . . . . . . . . . . . . . . . 370
Nutral SpA v Commission (C–​476/​93 P) ECLI:EU:C:1995:401 [1995] ECR I–​4125. . . . . . . . . . . . . . . . . . . 71
Nutricia NV v Staatssecretaris van Financiën (Case C–​267/​13) ECLI:EU:C:2014:277 . . . . . . . . . . . . 199–​200

Officier van Justitie v Kortmann (Case 32/​80) ECLI:EU:C:1981:20 [1981] ECR 251. . . . . . . . . . . . . . . . . . . 45
OGT Fruchthandelsgesellschaft mbh v Hamburg-​St Annen (Case C–​307/​99)
ECLI:EU:C:2001:228 [2001] ECR I–​3159 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31–​2
Olasagasti & C Srl v Amministrazione delle Finanze dello Stato (Joined Cases C–​47/​95,
C–​48/​95, C–​49/​95, C–​50/​95, C–​60/​95, C–​81/​95, C–​92/​95, C–​148/​95)
ECLI:EU:C:1996:489 [1996] ECR I–​6579 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161, 501, 528
Olicom A/​S v Skatteministeriet (Case C–​142/​06) ECLI:EU:C:2007:138 Opinion of Mazak AG . . . . . . . 189
Olicom A/​S v Skatteministeriet (Case C–​142/​06) ECLI:EU:C:2007:449 [2007] ECR I–​6675. . . . . . . 184, 196
Oliver Medical SIA v Valsts ieņēmumu dienests (Case C–​547/​13) EU:C:2015:139 . . . . . . . . 171, 174, 200–​1
Omega Air and ors (Joined Cases C–​27/​00 and C–​122/​00) ECLI:EU:C:2002:161 [2002] ECR I–​2569 . . . 31
Oniors Bio v Valsts ieņēmumu dienests (Case C–​233/​15) ECLI:EU:C:2016:305 . . . . . . . . . . . . .176, 185, 365
Opel Austria GmbH v Council (T–​115/​94) ECLI:EU:T:1997:3 [1997] ECR II–​37 . . . . . . . . . . . 111, 159, 229,
240–​2, 244, 246–​51, 526
Openbaar Ministerie v Houben (Case C–​83/​89) ECLI:EU:C:1990:132 [1990] ECR I–​1161 . . . . . 102, 378–​9
Opinion 1/​75 ECLI:EU:C:1975:145 [1975] ECR 1355 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60–​1
Opinion 1/​75 ECLI:EU:C:1979:224 [1975] ECR 1355 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Opinion 1/​78 on the International Agreement on Natural Rubber
ECLI:EU:C:1979:224 [1979] ECR 2871. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59–​62, 222
Opinion 1/​91 ECLI:EU:C:1991:490 [1991] ECR I–​6079 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229, 242, 246, 249
Opinion 1/​94 on the competence of the Community to conclude international agreements
concerning services and the protection of intellectual property
ECLI:EU:C:1994:384 [1994] ECR I–​5267 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25, 57–​9, 61–​2, 81, 222
Opinion 1/​08 ECLI:EU:C:2009:739 [2009] ECR I–​11129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57, 59–​60
Opinion 1/​09 ECLI:EU:C:2011:123 [2011] ECR I–​1137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229
Opinion 2/​00 ECLI:EU:C:2001:664 [2001] ECR I–​9713 concerning the Cartagena
Protocol (on biosafety) to the Convention on Biological Diversity 1992. . . . . . . . . . . . . . . . . . . . . . . . 59
Opinion 2/​13 CJEU ECLI:EU:C:2014:2454 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38, 240
Opinion 2/​92 on the competence of the Community or one of its institutions to participate in the
Third Revised Decision of the OECD on national treatment CLI:EU:C:1995:83
[1995] ECR 521. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58, 60, 62
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Opinion 3/​15 initiated following a request by the European Commission ECLI:EU:C:2016:657 . . . . . . . . 56

Opinion 3/​15 Marrakesh Treaty on access to published works EU:C:2017:114 . . . . . . . . . . . . . . . . . . . . . . . 59
Opinion Procedure 2/​15 initiated following a request by the European Commission
ECLI:EU:C:2017:376 Opinion of the Court . . . . . . . . . . . . . . . . . . . . . . . . 25, 56–​7, 59–​60, 210, 238, 240
Opinion Procedure 2/​15 initiated following a request by the European Commission
ECLI:EU:C:2016:992 Opinion of Sharpston AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56–​7, 61, 210
Orgacom BVBA v Vlaamse Landmaatschappij (Case C–​254/​13)
ECLI:EU:C:2014:2251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 45, 84, 86–​7, 90
Organisation des Modjahedines du peuple d’Iran v Council (T–​228/​02) ECLI:EU:T:2006:384 [2006]
ECR II–​4665 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560
Oryzomyli Kavallas OEE and ors v Commission (Case 160/​84)
ECLI:EU:C:1986:205 [1986] ECR 1633. . . . . . . . . . . . . . . . . . . . . . . . . . 129, 516, 526, 539, 540, 542, 552
Ospelt and anr v Unabhängiger Verwaltungssenat des Landes Vorarlberg (Case C–​452/​01)
ECLI:EU:C:2003:232 [2003] ECR I–​9743. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229
Ospig Textilgesellschaft KG W Ahlers v Hauptzollamt Bremen-​Ost (Case 7/​83)
ECLI:EU:C:1984:51 [1984] ECR 609 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320–​1, 332
Osram GmbH v Oberfinanzdirektion Frankfurt/​Main (Case 183/​73)
ECLI:EU:C:1974:50 [1974] ECR 477 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172, 190, 196
OTO SpA v Ministero della Finanze (Case C–​130/​92) ECLI:EU:C:1994:288 [1994]
ECR I–​3281 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50, 59
Otto Witt KG v Hauptzollamt Hamburg-​Ericus (Case 149/​73) ECLI:EU:C:1973:160 [1973]
ECR 1587. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196
Overland Footwear Ltd v CCE (Case C–​379/​00) ECLI:EU:C:2002:723 [2002] ECR I–​11133. . . . . . 318, 347
Overland Footwear Ltd v CCE (Case C–​468/​03) ECLI:EU:C:2005:624 [2005]
ECR I–​8937 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347, 349, 368–​9

Pabst & Richarz KG v Hauptzollamt Oldenburg (Case 17/​81)

ECLI:EU:C:1982:129 [1982] ECR 1331 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242, 246
Pacific World Ltd and FDD International Ltd v HMRC (Case C–​215/​10) ECLI:EU:C:2011:528. . . . . 180, 186
Paderborner Brauerei Haus Cramer KG v Hauptzollamt Bielefeld (Case C–​196/​10)
ECLI:EU:C:2011:487 [2011] ECR I–​6201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187, 196
Pakora Pluss SIA v Valsts ieņēmumu dienests (Case C–​248/​09) ECLI:EU:C:2010:457
[2010] ECR I–​7701. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Pakvries BV v Minister for Agriculture and Fisheries (Case 105 83)
ECLI:EU:C:1984:178 [1984] ECR 2101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407
Panasonic Italia SpA and ors v Agenzia delle Dogane di Milano (Case C–​472/​12)
ECLI:EU:C:2014:2082 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171, 184
Papierfabrik Schoellershammer Heinrich August Schoeller & Söhne GmbH & Co KG v Commission
(Case 283/​82) ECLI:EU:C:1983:380 [1983] ECR 4219 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542
Paraskevas Louloudakis v Elliniko Dimiosio (Case C–​262/​99)
ECLI:EU:C:2001:407 [2001] ECR I–​5547 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143, 360, 362, 502
Parfums Christian Dior SA v TUK Consultancy BV and ors
(Joined Cases C–​300/​98 and C–​392/​98) ECLI:EU:C:2000:688 [2000] ECR I–​11307. . . . . . . . . . . . . . 31
Pärlitigu OÜ v Maksu-​ja Tolliameti Põhja maksu-​ja tollikeskus (Case C–​56/​08)
ECLI:EU:C:2009:467 [2009] ECR I–​6719 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176
Parma Handelsgesellschaft GmbH v Hauptzollamt Bad Reichenhall (Case 246/​90)
ECLI:EU:C:1992:238 [1992] ECR 3467. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
Pascoal & Filhos Lda v Fazenda Pública (Case C–​97/​95) ECLI:EU:C:1997:370
[1997] ECR I–​4209. . . . . . . . . . . . . . . . . . . 111, 125–​7, 299–​300, 308–​10, 313–​4, 473, 492, 521, 523, 540
Pascoal & Filhos Lda v Fazenda Pública (Case C–​97/​95) ECLI:EU:C:1996:437
Opinion of Cosmas AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 473
Paul Chevassus-​Marché v Conseil régional de la Réunion (Case C–​212/​96) ECLI:EU:C:1998:68
[1998] ECR I–​743. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44–​6, 85, 88
Paul F Weber (in liquidation) v Milchwerke Paderborn-​Rimbeck AG (Case 40/​88)
ECLI:EU:C:1989:214 [1989] ECR 1395 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184, 186–​7
Paul Kaders GmbH v Hauptzollamt Hamburg-​Ericus (Case 50/​81)
ECLI:EU:C:1982:204 [1982] ECR 1941 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196
Peacock AG v Hauptzollamt Paderborn (Case C–​339/​98)
ECLI:EU:C:1999:540 Opinion of Jacobs AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175, 179–​80
Peacock AG v Hauptzollamt Paderborn (Case C–​339/​98)
ECLI:EU:C:2000:573 [2000] ECR I–​8947 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175, 180, 184, 201
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Persche v Finanzamt Lüdenscheid (Case C–​318/​07) ECLI:EU:C:2009:33 [2009] ECR I–​359. . . . . . . . . . . 99

Peter Biegi Nahrungsmittel GmbH and anr v Commission (Joined Cases C–​499/​03 P)
ECLI:EU:C:2005:136 [2005] ECR I–​1751 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 528
Peter Biegi Nahrungsmittel GmbH and Commonfood Handelsgesellschaft für Agrar-​Produkte
mbH v Commission (Joined Cases T–​309/​01 and T–​239/​02) [2005] ECR II–​1751. . . . . . 485, 526, 528
Petrotub and Republica v Council (Case C–​76/​00 P) ECLI:EU:C:2003:4 [2003] ECR I–​79 . . . . . . . . . 21, 31
Pfotenhilfe-​Ungarn eV v Ministerium für Energiewende, Landwirtschaft, Umwelt und ländliche
Räume des Landes Schleswig-​Holstein (Case C–​301/​14) ECLI:EU:C:2015:589 . . . . . . . . . . . . . . 36, 97
Phil Collins v Imtrat Handelsgesellschaft mbH and Patricia Im-​und Export Verwaltungsgesellschaft
mbH and Leif Emmanuel Krauf v EMI Electrola GmbH Joined (Cases C–​92/​92 and C–​326/​92)
ECLI:EU:C:1993:847 [1993] ECR I–​5145 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
Philips Lighting Poland SA and anr v Council of the EU (Case C–​511/​13 P) ECLI:EU:C:2015:553. . . . . . 29
Pigasos Alieftiki Naftiki Etaireia v Council and Commission (Case T–​162/​07)
ECLI:EU:T:2009:333 [2009] ECR II-​153*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378–​9
Pigasos Alieftiki Naftiki Etaireia v Council and Commission (Case C–​451/​09)
ECLI:EU:C:2010:268 [2010] I-​62* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378
Poland v Commission (Case C–​336/​09 P) ECLI:EU:C:2012:386
Polo/​Lauren Company LP, The v PT Dwidua Langgeng Pratama International Freight Forwarders
(Case C–​383/​98) ECLI:EU:C:2000:193 [2000] ECR I–​2519 . . . . . . . . . . . . . . . . . . . . . . . . . . 75, 103, 406
Polydor Ltd and RSO Records Inc v Harlequin Records Shops Limited and Simons Records Limited
(Case 270/​80) ECLI:EU:C:1982:43 [1982] ECR 329 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81, 241
Port GmbH v Hauptzollamt Hamburg-​Jonas (Joined Cases C–​364/​95 and C–​365/​95 T)
ECLI:EU:C:1998:95 [1998] ECR I–​1023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32, 227
Portugal v Council (Case C–​149/​96) ECLI:EU:C:1999:574 [1999] ECR I–​8395 . . . . . . . . . . . . . . . 29–​32, 526
Portugal v Transnáutica—​Transportes e Navegação, SA and Commission
(Case C–​506/​09 P) ECLI:EU:C:2012:156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141, 466, 544
Premis Medical BV v Inspecteur van de Belastingdienst/​Douane Rotterdam, Kantoor Laan op Zuid
(Case C–​273/​09) ECLI:EU:C:2010:809 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
Primex Produkte Import-​Export GmbH & Co KG, Gebr Kruse GmbH, Interporc
Im-​und Export GmbH v Commission (Case T–​50/​96) ECLI:EU:T:1998:223 [1998]
ECR II–​3773 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38, 118, 138, 163, 312, 494,
516, 539, 545, 549
Primex Produkte Import-​Export GmbH & Co KG, and ors v Commission
(Case C–​417/​98 P) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118, 312, 494
Procedural issue relating to a seizure of goods belonging to Metalsa Srl (Case C–​312/​91)
ECLI:EU:C:1993:147 Opinion of Jacobs AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Procedural issue relating to a seizure of goods belonging to Metalsa Srl (Case C–​312/​91)
ECLI:EU:C:1993:279 [1993] ECR I–​3751 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81, 241–​2
Proceedings against Kenny Roland Lyckeskog (Case C–​99/​00) ECLI:EU:C:2002:329
[2002] ECR I–​4839. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503
Proceedings brought by Outokumpu Oy (Case C–​213/​96) ECLI:EU:C:1998:155
[1998] ECR I–​1777. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48–​50
Proceedings brought by Tulliasiames and Sillin (Case C–​101/​00)
ECLI:EU:C:2002:505 [2003] ECR I–​7487 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45, 48, 52
Proceedings in relation to Gasparini and ors, (Case C–​467/​04) ECLI:EU:C:2006:406
Opinion of Sharpston AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145
Proceedings in relation to Gasparini and ors, in relation to (Case C–​467/​04)
ECLI:EU:C:2006:610 [2006] ECR 9199. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39, 103, 145
Procuratore della Repubblica v Migliorini and Fischl (Case 199/​84)
ECLI:EU:C:1985:397 [1985] ECR 3317. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
Procureur de la République v Perles Eurotool (Case 156/​85) ECLI:EU:C:1986:201
[1986] ECR 1595. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254
Procureur de la République v René Chatain (Case 65/​79)
ECLI:EU:C:1980:108 [1980] ECR 1345. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323, 332
Procureur de la République v Samuel Wilner (Case 54/​80) ECLI:EU:C:1980:282 [1980] ECR 3673 . . . . 323
Proxxon GmbH v Oberfinanzdirektion Köln (Case C–​500/​04) ECLI:EU:C:2006:111 [2006]
ECR I–​1545 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 185
Prunus SARL and anr v Directeur des services fiscaux (Case C–​384/​09) ECLI:EU:C:2011:276 . . . . . . . . 222

Queen, The on the application of Intertanko v Sec. of State for Transport (Case C–​308/​06)
ECLI:EU:C:2008:312 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
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Queen, The on the application of the Gibraltar Gaming and Betting Association v HMRC
(Case C–​591/​15) ECLI:EU:C:2017:762 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Queen, The on the application of the International Air Transport Association and anr v Department
for Transport (Case C–​344/​04) ECLI:EU:C:2006:10 [2006] ECR I–​403 . . . . . . . . . . . . 21, 173, 249, 556
Queen, The on the application of Western Sahara Campaign UK v HMRC
and anr (C–​266/​16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211, 240, 249–​50, 263, 292
Queen, The v Abdulnasir Savas (Case C–​37/​98) ECLI:EU:C:2000:224 [2000] ECR I–​2927. . . . . . . . . 246–​7
Queen, The v Commissioners of Customs and Excise, ex parte EMU Tabac
SARL and Ors (Case C–​296/​95) ECLI:EU:C:1998:152 [1998] ECR I–​1605. . . . . . . . . . . . . . . . . 128, 180
Queen, The v Commissioners of Customs and Excise, ex parte Faroe Seafood Co Ltd and
Ors (Joined Cases C–​153/​94 and C–​204/​94) ECLI:EU:C:1996:198 [1996] ECR I–​2465. . . . . . 140, 213,
242, 280–​1, 286, 309–​11, 313–​4, 361,
367, 485, 488, 491–​2, 495, 521–​5, 527, 529–​30, 546
Queen, The v Minister of Agriculture, Fisheries and Food ex p SP Anastasiou (Pissouri) Ltd
(Case C–​432/​92) ECLI:EU:C:1994:159 Opinion of Gulmann AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
Queen, The v Minister of Agriculture, Fisheries and Food ex p SP Anastasiou (Pissouri) Ltd
(C–​432/​92) ECLI:EU:C:1994:277 [1994] ECR I–​3087 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246–​7, 305, 309
Queen, The v Secretary of State for the Home Department, ex parte Gloszczuk (Case C–​63/​99)
ECLI:EU:C:2001:488 [2001] ECR I–​6369 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241–​2
Quelle Schickedanz AG und Co v Oberfinanzdirektion Frankfurt am Main (Case C–​80/​96)
ECLI:EU:C:1998:5 [1998] ECR I–​123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170, 191–​3
Quelle Schickedanz AG und Co v Oberfinanzdirektion Frankfurt am Main (Case C–​80/​96)
ECLI:EU:C:1997:383 Opinion of Fennelly AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170, 198

R & V Haegeman v Belgium (Case 181/​73) ECLI:EU:C:1974:41 [1974] ECR 449 . . . . . . . . . . . . . 21, 240–​41
R v Minister of Agriculture, Fisheries and Food, ex p S P Anastasiou (Pissouri) Ltd (Case C–​219/​98)
ECLI:EU:C:2000:360 [2000] ECR I–​5421 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
Racke v Hauptzollamt Mainz (Case 98/​78) ECLI:EU:C:1979:14 [1979] ECR 69. . . . . . . . . . . . . . . . . . . . . 526
Rakvere Lihakombinaat AS v Põllumajandusministeerium, Maksu-​ja Tolliameti Ida maksu-​ja
tollikeskus (Case C–​140/​08) ECLI:EU:C:2009:667 [2009] ECR I–​10533. . . . . . . . . . . . . . . . . . . . . . . 152
Rank Xerox Manufacturing (Nederland) BV v Inspecteur des Invoerrechten en Accijnzen
(Case C–​67/​95) ECLI:EU:C:1997:470 [1997] ECR I–​5401 . . . . . . . . . . . . . . . . . . . . . . . . 174, 188, 192–​3
Raytek GmbH and anr v HMRC (Case C–​134/​13) ECLI:EU:C:2015:82. . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
Receveur principal des douanes de Roissy Sud and ors v Rohm & Haas Electronic Materials CMP
Europe GmbH and ors (Case C–​336/​11) ECLI:EU:C:2012:500. . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 201
Receveur Principal des Douanes de Villepinte v Derudder & Cie SA (Case C–​290/​01)
ECLI:EU:C:2004:120 [2004] ECR I–​2041 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103, 370, 371
Recombined Dairy System A/​S v Commission (Case T–​65/​11) ECLI:EU:T:2013:295 . . . . . . . . . . . . . . . 523
Regionalna Mitnicheska Direktsia—​Plovdiv v Kalinchev (Case C–​2/​09)
ECLI:EU:C:2010:312 [2010] ECR I–​4939 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47–​9
Reiner Woltmann, trading as Trans-​Ex-​Import v Hauptzollamt Potsdam (Case C–​86/​97)
ECLI:EU:C:1999:95 [1999] ECR I–​1041 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511, 517, 538, 541
Remo Padovani v Amministrazione delle Finanze dello Stato(Case 69/​84)
ECLI:EU:C:1985:263 [1985] ECR 1859. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
René Lancry v Direction Générale des Douanes (Joined Cases C–​363/​93, C–​407/​93, C–​408/​93,
C–​409/​93, C–​410/​93, and C–​411/​93) ECLI:EU:C:1994:315 [1994] ECR I–​3957. . . . . . 39–​41, 85, 88–​9
Rewe v Landwirtshaftskammer für das Saarland (Case 33/​76) ECLI:EU:C:1976:188
[1976] ECR 1989. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
Rewe Handelsgesellschaft Nord mbH and Rewe-​Markt Steffen v Hauptzollamt Kiel
(Case C–​158/​80) ECLI:EU:C:1981:163 [1981] ECR 1805. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503
Rewe-​Zentrale des Lebensmittel-​Großhandels GmbH v Hauptzollamt Landau/​Pfalz
(Case 45/​75) ECLI:EU:C:1976:22 [1976] ECR 181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48, 92
Rica Foods (Free Zone) NV v Commission and ors (Case C–​41/​03 P)
ECLI:EU:C:2005:456 [2005] ECR I–​6875 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
Richard Meyer-​Uetze KG v Hauptzollamt Bad Reichenhall (Case 84/​79)
ECLI:EU:C:1980:45 [1980] ECR 291 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347
Ricosmos BV v Commission (Case C–​420/​05 P) Appeal dismissed 15 May 2007. . . . . . . . . . . . . . . . . . . . 534
Ricosmos BV v Commission (Case T–​53/​02) [2005] ECR II–​3173 . . . . . . . . . . . . . . 534, 539, 544, 547–​9, 552
Riemer v Hamptzollamt Lübeck-​West (Case 120/​75) ECLI:EU:C:1976:90 [1976] ECR 1003 . . . . . . . . . . 199
Řízení Letového Provozu CR sp v Bundesamt für Finanzen (Case C–​335/​05)
ECLI:EU:C:2007:321 [2007] ECR I–​4307 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
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Road Air v Inspecteur der Invoerrechten en Accijnzen (Case C–​310/​95)

ECLI:EU:C:1997:209 [1997] ECR I–​2229 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222
Robert Bosch GmbH v Hauptzollamt Hildesheim (Case 1/​77)
ECLI:EU:C:1977:130 [1977] ECR 1473 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
Robert Fuchs AG v Hauptzollamt Lörrach (Case C–​80/​15) ECLI:EU:C:2016:615. . . . . . . . . . . . . . . . . . . . 427
Roeckl Sporthandschuhe GmbH & Co KG v Hauptzollamt München (Case C–​123/​09)
ECLI:EU:C:2010:237 [2010] ECR I–​4065 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
Rohm Semiconductor (C–​666/​13) ECLI:EU:C:2014:2388 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 200
ROSE Elektrotechnik GmbH & Co v Oberfinanzdirektion Köln (Case C–​280/​97)
ECLI:EU:C:1999:62 [1999] ECR I–​689 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190, 196
RSA Security Ireland Ltd v Commission (Case T–​227/​06) ECLI:EU:T:2008:547 [2008] ECR I–​46* . . . . 173
RUMA GmbH v Oberfinanzdirektion Nürnberg (Case C–​183/​06)
ECLI:EU:C:2007:110 [2007] ECR I–​1559 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185, 202

S R Industries v Administration des Douanes (Case 385/​85) ECLI:EU:C:1986:380 [1986] ECR 2929. . . . 278
SA des Grandes Distilleries Peureux v Directeur des Services Fiscaux de la Haute-​Saône et du
Territoire de Belfort (Case 119/​78) ECLI:EU:C:1979:66 [1979] ECR 975 . . . . . . . . . . . . . . . . . . . . . . 102
Sachsenmilch AG v Oberifnanzdirektion Nürnberg (Case C–​196/​05)
ECLI:EU:C:2006:383 [2006] ECR I–​5161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 179, 182–​3
Salutas Pharma GmbH v Hauptzollamt Hanover (Case C–​124/​15) ECLI:EU:C:2016:87. . . . . . 182, 197, 200
Sanders Adour SNC and Guyomarc’h Orthez Nutrition Animale SA
(Joined Cases C–​149 and C–​150/​91) ECLI:EU:C:1992:261 [1992] ECR I–​3899. . . . . . . . . . . . . 48, 54–​5
Sandler AG v HauptzollamtRegensburg (Case C–​175/​12) ECLI:EU:C:2013:681. . . . . . . . . 234, 294, 309, 512
Saupiquet SAS v Commission (C–​37/​12 P) ECLI:EU:C:2013:96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544
SC Petrotel-​Lukoil SA and anr v Ministerul Economiei and ors (Case C–​76/​17)
ECLI:EU:C:2018:139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87, 91
SCF v Marco del Corso (Case C–​135/​10) ECLI:EU:C:2012:140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Schenker Customs Agency BV v Commission (Case T–​576/​11)
ECLI:EU:T:2015:206. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 468, 508, 523, 532, 534,
540–​1, 543, 552–​3
Schenker Nemzetközi Szállítmányozási és Logisztikai Kft (Case C–​409/​14)
ECLI:EU:C:2016:643. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101, 180, 203, 358, 363, 474
Schenker SIA v Valsts ieņēmumu dienests (C–​16/​08) ECLI:EU:C:2009:366 [2009] ECR I–​5015. . . . . . . 191
Schenker SIA v Valsts ieņēmumu dienests (Case C–​199/​09) ECLI:EU:C:2010:728
[2010] ECR I–​12311 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111, 203–​4
Schlüter v Haputzollamt Lörrach (Case 9/​73) ECLI:EU:C:1973:110 [1973] ECR 1135. . . . . . . . . . . . . . 31, 43
Schneider España de Informática, SA v Commission (Case T–​153/​10)
ECLI:EU:T:2012:94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 533, 539, 551, 556, 563
Schumacher v Hauptzollamt Frankfurt am Main-​Ost (Case 215/​87)
ECLI:EU:C:1989:111 [1989] ECR 617. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
SCI UK Ltd v Commission (Case T–​239/​00) ECLI:EU:T:2002:175 [2002] ECR II–​2957 . . . . . . . . . . 314, 545
SEIM—​Sociedade de Exportação e Importação de Materiais Ldª v Subdirector-​Geral das
Alfândegas (Case C–​446/​93) ECLI:EU:C:1996:10 [1996] ECR I–​73. . . . . . . . . . . . . . . 511, 516, 539, 553
SEK Zollagentur GmbH v Hauptzollamt Gießen(Case C–​75/​13) ECLI:EU:C:2014:1759. . . . . . . . . . 359, 475
Selena România SRL v Direcția Generală Regională a Finanțelor Publice (DGRFP)
București (C–​416/​15) ECLI:EU:C:2016:501. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 306
Senelco GmbH v Oberfinanzdirektion München (Case 57/​85) ECLI:EU:C:1986:94
[1986] ECR 821. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202
Sfakianakis AEVE v Elliniko Dimosio (Joined Cases 23/​04 and 25/​04)
ECLI:EU:C:2006:92 [2006] ECR I–​1265 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29, 240, 309, 310, 312
SGS Belgium and Others (Case C–​367/​09) ECLI:EU:C:2010:648 [2010] ECR I–​10761 . . . . . . . . . . . . . . . 71
SGS Belgium NV v Belgisch Interventie-​en Restitutiebureau and ors (Case C–​218/​09)
ECLI:EU:C:2010:152 [2010] ECR I–​2373 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111
Shandong Reipu Biochemicals Co Ltd v Council (Case T–​413/​03) [2006] ECR II–​2243. . . . . . . . . . . . 138–​9
Shimadzu Europa GmbH v Oberfinanzdirection Berlin (Case C–​218/​89)
ECLI:EU:C:1990:430 [1990] ECR I–​4391 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
Shirtmakers BV, The v Staatssecretaris van Financiën (C–​59/​16) ECLI:EU:C:2017:362. . . . . 127, 321, 335–​6
SIA Kurcums Metal v Valsts ieņēmumu dienests (Case C–​558/​11)
ECLI: EU:C:2012:721. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191, 192–​3, 198
Siebrand BV v Staatssecretaris van Financiën (Case C–​150/​08) ECLI:EU:C:2009:294 [2009]
ECR I–​3941 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187, 192
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Siemens Nixdorf v Hauptzollamt Augsburg (Case C–​11/​93) ECLI:EU:C:1994:206 [1994]

ECR I–​1945 ECR 2263. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Siemens Nixdorf v Hauptzollamt Augsburg (Case C–​11/​93) ECLI:EU:C:1994:30 Opinion
of Jacobs AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Siesse—​Soluções Integrais em Sistemas Software e Aplicações Lda v Director da Alfândega de
Alcântara (Case C–​36/​94) ECLI:EU:C:1995:351 [1995] ECR I–​3573 . . . . . . . . . . . . . . . . 83–​4, 143, 360
Simitzi v Municipality of Kos (Joined Cases C–​485/​93 and C–​486/​93) ECLI:EU:C:1995:281 [1995]
ECR I–​2655 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33, 85–​7, 89, 174
Simmenthal SpA v Amministrazione delle Finanze dello Stato (Case 70/​77)
ECLI:EU:C:1978:139 [1978] ECR 1453. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Simon, Evers & Co (C–​21/​13) EU:C:2014:2154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Simutenkov v Ministerio de Educación y Cultura, Real Federación Española de Fútbol
(Case C–​265/​03) ECLI:EU:C:2005:213 [2005] ECR I–​2579. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226, 238
Sinara Handel GmbH v Commission and Council(Case T–​91/​05) ECLI:EU:T:2007:31
[2007] ECR II–​245 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520
Sintax Trading OÜ v Maksu-​ja Tolliamet (Case C–​583/​12) ECLI:EU:C:2014:244 . . . . . . . . . . . . . . . . . . 74–​5
SIOT v Ministre delle Finance (Case 266/​81) ECLI:EU:C:1983:77 [1983] ECR 731. . . . 29, 31, 39, 41, 79, 93
Siples Srl v Ministero delle Finanze and ors (Case C–​226/​99)
ECLI:EU:C:2001:14 [2001] ECR I–​277 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 564
Skatteministeriet v DSV Road A/​S (Case C–​187/​14) ECLI:EU:C:2015:421 . . . . . . . . . . . . . . . . . . . . . 355, 474
Skatteministeriet v DSV Road A/​S (Case C–​234/​09) ECLI:EU:C:2010:435 [2010]
ECR I–​7333 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415, 440, 476
Skatteministeriet v Ecco Sko (C–​165/​07) ECLI:EU:C:2008:302 [2008] ECR I–​4037 . . . . . . . . . . . . . . . 196–​7
Skatteministeriet v Sportgoods A/​S (Case C–​413/​96) ECLI:EU:C:1998:430 [1998]
ECR I–​5285 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 486, 494, 512, 550
Skibsvaerftsforeningen v Commission (Case T–​266/​94) ECLI:EU:T:1996:153
[1996] ECR II–​1399 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551
Skoma-​Lux s. r. o. v. Celní ředitelství Olomouc (Case C–​339/​09) ECLI:EU:C:2010:781 . . . . . . . . . . 171, 185
Skoma-​Lux sro v Celní ředitelství Olomouc (Case C–​161/​06) ECLI:EU:C:2007:773
[2007] ECR I–​10841. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129, 152, 542
Snauwaert and Others v Belgium (Joined Cases C–​124/​08 and C–​125/​08)
ECLI:EU:C:2008:238. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481, 489
Sociaal Fonds voor de Diamantarbeiders v NV Indiamex and Association de fait De Belder
(Joined Cases 37 and 38/​73) ECLI:EU:C:1973:165 [1973] ECR 1609. . . . . . . . . . . . . . . . . . . 36, 58, 82–​4
Sociaal Fonds voor de Diamantarbeiders v SA Ch Brachfeld & Sons and Chougol Diamond Co
(Joined Cases 2 and 3/​69) ECLI:EU:C:1969:30 [1969] ECR 211. . . . . . . . . . . . . . . . . 39, 44–​6, 83, 86, 90
Société Cadi Surgelés v Ministre des Finances (Case C–​126/​94) ECLI:EU:C:1996:423
[1996] ECR I–​5647. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36, 84
Société Les Commissionaires Réunis Sàrl v Receveur des Douanes (Joined Cases 80 and 81/​77)
ECLI:EU:C:1978:87 [1978] ECR 927 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Sodiprem SARL and Roger Albert SA v Direction Générale des Douanes (Joined Cases C–​37
and 38/​96) ECLI:EU:C:1998:179 [1998] ECR I–​2039. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
Sofia Zoo v Országos Környezetvédelmi, Természetvédelmi és Vízügyi Főfelügyelőség
(Case C–​532/​13) ECLI:EU:C:2014:2140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
Sonos Europe BV v Staatssecretaris van Financiën (Case C–​84/​15)
ECLI:EU:C:2016:184 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177–​8, 201, 572
Sony Computer Entertainment Europe Ltd v Commission (Case T–​243/​01)
ECLI:EU:T:2005:113 [2003] ECR II–​4189 . . . . . . . . . . . . . . . . . . . . . . . . . 170, 173–​4, 189, 192, 202, 206
Sopropé—​Organizações de Calçado Lda v Fazenda Pública (C–​349/​07)
ECLI:EU:C:2008:746 [2008] ECR I–​10369. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 549, 557, 559
Spain v Commission (Case T–​466/​14) ECLI:EU:T:2016:742. . . . . . . 126, 508, 519, 522–​3, 526–​9, 548–​9, 556
Spain v Commission (Case T–​548/​14) ECLI:EU:T:2016:739. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 530
Spain v Council (C–​342/​03) ECLI:EU:C:2005:151 [2005] ECR I–​1975. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162
Spain v European Commission (Case T–​446/​14) ECLI:EU:T:2016:742. . . . . . . . . . . . . . . . . . . . . 264, 280, 361
Spedition Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul v Finanzlandesdirektion für
Oberösterreich (Case C–​414/​02) [2004] ECLI:EU:C:2004:551 ECR I–​8633. . . . . . . . . . . . . . 468–​9, 477
Spedition Wilhelm Rotermund GmbH v Commission (Case T–​330/​99)
ECLI:EU:T:2001:150 [2001] ECR II–​1619 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544, 552
SPKR 4 nr. 3482 ApS v Skatteministeriet, Told-​og Skattestyrelsen and ors (Case C–​112/​01)
ECLI:EU:C:2002:663 [2002] ECR I–​10655. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406, 483
Sportex v Oberfinanzdirecktion Hamburg (Case 253/​87) ECLI:EU:C:1988:333 [1988]
ECR 3351. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
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Staatssecretaris van Financiën v Argos Supply Trading BV (Case C–​4/​15) ECLI:EU:C:2016:223

Opinion of H. Saugmandsgaard Øe AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 391
Staatssecretaris van Financiën v Argos Supply Trading BV(Case C–​4/​15)
ECLI:EU:C:2016:580. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .391, 452, 456
Staatssecretaris van Financiën v Codirex Expeditie BV (Case C–​542/​11)
ECLI:EU:C:2013:429. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101, 356, 358–​9
Staatssecretaris van Financiën v Customs Support Holland BV (Case C–​144/​15)
ECLI:EU:C:2016:133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185, 201, 202
Staatssecretaris van Financiën v Heuschen & Schrouff Oriëntal Foods Trading BV (Case C–​375/​07)
ECLI:EU:C:2008:645 [2008] ECR I–​8691 . . . . . . . . . . . . . . . . . . . . . . . . 128–​9, 180, 484–​6, 494, 522, 550
Staatssecretaris van Financiën v Heuschen & Schrouff Oriëntal Foods Trading (Case C–​375/​07)
EU:C:2008:645 [2008] ECR I–​8691 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 486
Staatssecretaris van Financiën v HM Feron (Case C–​170/​03) ECLI:EU:C:2005:176
[2005] ECR I–​2259. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 502
Staatssecretaris van Financiën v Kamino International Logistics BV (Case C–​376/​07)
ECLI:EU:C:2009:105 [2009] ECR I–​1167 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174, 184, 197
Staatssecretaris van Financiën v Lemnis Lighting BV (Case C–​600/​15)
ECLI:EU:C:2016:937 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176–​7, 181, 189, 200–​1
Staatssecretaris van Financiën v Marishipping and Transport BV (C–​11/​10) ECLI:EU:C:2011:91
[2011] ECR I–​677. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158, 161
Staatssecretaris van Financiën v Road Air Logistics Customs BV (Case C–​526/​06)
ECLI:EU:C:2007:793 [2007] ECR I–​1337. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402, 471, 483, 511, 521
Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics
Europe BV (Case C–​153/​10) ECLI:EU:C:2011:224 [2011] ECR I–​2775. . . . . . . . . . 111, 205–​6, 208, 556
Staatssecretaris van Financiën v TNT Freight Management (Amsterdam) BV
(Case C–​291/​11) EU:C:2012:459 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199
Staatssecretaris van Financiën v X BV (Case C–​423/​09) ECLI:EU:C:2010:650
[2010] ECR I–​10821 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199
Stadtgemeinde Frohnleiten and anr v Bundesminister für Land-​und Forstwirtschaft, Umwelt und
Wasserwirtschaft (Case C–​221/​06) ECLI:EU:C:2007:657 [2007] ECR I–​9643. . . . . . . . . . . 44–​5, 47, 49
Statenskontrol v Larsen (Case 142/​77) ECLI:EU:C:1978:144 [1978] ECR 1543. . . . . . . . . . . . . . . . . . . . . . . 50
Steinike und Weinlig v Germany (Case 78/​76) ECLI:EU:C:1977:52 [1977] ECR 595. . . . . . . . . . 46–​7, 50, 87
Stils Met SIA v Valsts ieņēmumu dienests (Case C–​382/​09) ECLI:EU:C:2010:596
[2010] ECR I–​9315 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143–​4, 147
Stinnes AG v Hauptzollamt Kassel (Case 214/​84) [1985] ECR 4045 . . . . . . . . . . . . . . . . . . . . . . . . . . . 482, 492
Stoilov i Ko EOOD v Nachalnik na Mitnitsa Stolichna (Case C–​180/​12) ECLI:EU:C:2013:693 . . . . . . . . 178
Stryker EMEA Supply Chain Services BV v Inspecteur van de Belastingdienst/​Douane kantoor
Rotterdam Rijnmond (Case C–​51/​16) ECLI:EU:C:2017:298 . . . . . . . . . . . . . . . . . . . . . . 171–​2, 185, 197
SuCrest GmbH v Oberfinanzdirektion München (Case 14/​91) ECLI:EU:C:1992:48
[1992] ECR I–​441 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196, 201
Südzucker AG and ors v Hauptzollamt Hamburg-​Jonas (Joined Cases C–​608/​10, C–​10/​11,
and C–​23/​11) ECLI:EU:C:2012:444. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369, 486
Sunshine Deutschland Handelgesellschaft (Case C–​229/​06) ECLI:EU:C:2007:239
[2007] ECR I–​3251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
Suproco NV v Commission (Case T–​101/​03) ECLI:EU:T:2005:336 [2005] ECR II–​3839 . . . . . . . . . 225, 551
Swiss Caps AG v Hauptzollamt Singen (Joined Cases C–​410/​08 and C–​412/​08)
ECLI:EU:C:2008:700 [2009] ECR I–​11991. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191, 194, 199
Swiss International Airlines AG v The Secretary of State for Energy and Climate Change
and anr (Case C–​272/​15) ECLI:EU:C:2016:993. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227
Sysmex Europe GmbH v Hauptzollamt Hamburg-​Hafen (Case C–​480/​13) ECLI:EU:C:2014:2097. . . . . 185

T&L Sugars et Sidul Açúcares, Unipessoal Lda v Commission (C–​456/​13 P) ECLI:EU:C:2015:284 . . . . 556
T&L Sugars Ltd and anr v Commission (Case T–​279/​11) ECLI:EU:T:2013:299 . . . . . . . . . . . . . . . . . . . . . 162
Techex Computer + Grafik Vertriebs GmbH v Hauptzollamt München (Case C–​382/​95)
ECLI:EU:C:1997:626 [1997] ECR I–​7363 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184
Technische Universität München v Hauptzollamt München-​Mitte (Case C–​269/​90) [1991]
ECR I–​5469 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139, 503, 552
Telefunken Fernseh und Rundfunk GmbH v Oberfinanzdirektion München (Case 223/​84)
ECLI:EU:C:1985:398 [1985] ECR 3335. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
Teleos plc and ors v CEE (Case C–​409/​04) ECLI:EU:C:2007:7 [2007] ECR I–​7797 . . . . . . . . . . . . . . . . . . . 53
Terex Equipment Ltd and ors v HMRC (Joined Cases C–​430/​08 and C–​431/​08) ECLI:EU:C:2010:15
[2010] ECR I–​321. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369, 440, 450, 475, 520
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xlviii Table of Cases from the European Court of Justice and General Court

Territorio Histórico de Guipúzcoa–​Diputación Foral de Guipúzcoa, Territorio Histórico

de Álava–​Diputación Foral de Álava and Territorio Histórico de Vizcaya–​Diputación Foral de
Vizcaya v Commission (Joined Cases T–​269/​99, T–​271/​99, and T–​272/​99) ECLI:EU:T:2002:258
[2002] ECR I–​421. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Test Claimants in the FII Group Litigation v CIR (Case C–​446/​04) ECLI:EU:C:2006:774
[2006] ECR I–​11753. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140, 243
Texaco A/​S v Middelfart Havn and ors (Joined Cases C–​114/​95 and C–​115/​95)
ECLI:EU:C:1997:371 [1997] ECR I–​4263 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50, 86, 242
Texas Instruments Deutschland GmbH v Hauptzollamt München—​Mitte (Case 227/​84)
EU:C:1985:461 [1985] ECR I–​3639 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35, 161
Texdata Software GmbH (Case C–​418/​11) ECLI:EU:C:2013:588. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559
Tezi Textiel v Commission (Case 59/​84) ECLI:EU:C:1986:102 [1986] ECR I–​887 . . . . . . . . . . . . . . . . . . . 102
Thomson Multimedia Sales Europe and Vestel France v Administration des douanes et droits
indirects (Joined Cases C–​447/​05 and C–​448/​05) ECLI:EU:C:2007:151 [2007]
ECR I–​2049 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 131, 240, 261, 267, 269, 270, 274
Thomson Sales Europe v Commission (C–​498/​09 P) ECLI:EU:C:2010:338 [2010] ECR I–​210*. . . . . . . . 534
Timmermans Transport & Logistics BV, formerly Timmermans Diessen BV, v Inspecteur der
Belastingdienst—​Douanedistrict Roosendaal (Joined Cases C–​133/​02 and C–​134/​02)
ECLI:EU:C:2004:43 [2004] ECR I–​1125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206
Toorank Productions BV v Staatssecretaris van Financiën (Joined Cases C–​532/​14 and C–​533/​14)
ECLI:EU:C:2016:337. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .182, 187, 193
Toorank Productions BV v Staatssecretaris van Financiën (Joined Cases C–​532/​14 and C–​533/​14)
ECLI:EU:C:2016:23 Opinion Campos Sánchez-​Bordona AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Top HIT Holzvertrieb v Commission (Case 378/​87) ECLI:EU:C:1989:209
[1989] ECR 1359. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363, 367, 492, 530
Transfluvia v Council and the Commission (Joined Cases T–​611/​97 and
T–​619/​97 to T–​627/​97) ECLI:EU:T:2000:155 [2000] ECR II–​2405. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Transnáutica—​Transportes e Navegação, SA v Commission (Case T–​385/​05)
ECLI:EU:T:2009:345 [2009] ECR II-​163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141, 552
Transport Maatschappij Traffic BV v Staatssecretaris van Economische Zaken (C–​247/​04) [2005]
ECR I–​9089 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 488, 511, 521
Treimanis v Valsts ieņēmumu dienests (Case C–​487/​11) ECLI:EU:C:2012:556 . . . . . . . . . . . . . . . . . . . . . 502
Trend-​Moden Textilhandels GmbH v Hauptzollamt Emmerich (Case C–​117/​88) ECLI:EU:C:1990:99
[1990] ECR I–​631. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 378
Trespa International BV v Nova Haven-​en Vervoerbedrijf NV (Case C–​248/​07)
ECLI:EU:C:2008:607 [2008] ECR I–​8221 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106, 362, 392, 393, 429
Trubowest Handel GmbH v Makarov (Case T–​429/​04) ECLI:EU:T:2008:263 [2008] II-​128. . . . . . . . . . . 202
TSI GmbH v Hauptzollamt Aachen (Case C–​183/​15) ECLI:EU:C:2015:808 . . . . . . . . . . . . . . . . . . . . 177, 195
Tullihallitus v Kaupo Salumets (Case C–​455/​98) ECLI:EU:C:2000:352 [2000] ECR I–​4993
Turbon International GmbH v Oberfinanzdirektion Koblenz (Case C–​250/​05) ECLI:EU:C:2006:681
[2006] ECR I–​531. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177, 179, 190, 192–​3, 201–​2
Turbon International GmbH v Oberfinanzdirektion Koblenz (Case C–​276/​00)
ECLI:EU:C:2002:88 [2002] ECR I–​1389 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179, 192–​3, 201–​2

UK v Commission (C–​60/​13) ECLI:EU:C:2014:219 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207–​8

Unifrigo Gadus Srl and CPL Imperial 2 SpA v Commission (Joined Cases T–​10 and 11/​97)
ECLI:EU:T:1998:118 [1998] ECR II–​2231. . . . . . . . . . . . . . . 125, 314, 485, 491, 494–​5, 523, 524–​5, 551
Unifrigo Gadus Srl and CPL Imperial 2 SpA v Commission (Case C–​299/​98 P) [1999] ECR I–​8683 . . . 485
Unione Nazionale Industria Conciaria (UNIC) and anr (Case C–​95/​14) 16 July 2015
ECLI:EU:C:2015:492. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40, 102
Unitrading Ltd v Staatssecretaris van Financiën (Case C–​437/​13) ECLI:EU:C:2014:2318. . . . . . . . . 130, 556
Uroplasty BV v Inspecteur van de Belastingdienst/​Douanedistrict Rotterdam (Case C–​514/​04)
ECLI:EU:C:2006:464 [2006] ECR I–​6721 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 194, 199
Uroplasty BV v Inspecteur van de Belastingdienst/​Douanedistrict Rotterdam (Case C–​514/​04)
ECLI:EU:C:2006:56 Opinion of Kokott AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 190
Uwe Clees v Hauptzollamt Wuppertal (Case 259/​97) ECLI:EU:C:1998:587 [1998] ECR I–​8127 . . . . 170, 197
Ultra Brag AG v Hauptzollamt Lörrach(Case C–​679/​15) ECLI:EU:C:2017:40. . . . . . . . . . . . . . . 468, 471, 477
United Antwerp Maritime Agencies NV, Seaport Terminals NV v Belgium (Case C–​140/​04)
ECLI:EU:C:2005:556 [2005] ECR I–​8245 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 358, 468, 474–​5
Unomedical A/​S v Skatteministeriet (Case C–​152/​10) ECLI:EU:C:2011:402 [2011]
ECR I–​5433. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201
xil

Table of Cases from the European Court of Justice and General Court xlix

Uniplex (UK) Ltd v NHS Business Services Authority (C–​406/​08)

ECLI:EU:C:2010:45 [2010] ECR I–​817 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402
Unifert v Hauptzollamt Münster (Case C–​11/​89) ECLI:EU:C:1990:237 [1990]
ECR I–​2275 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321, 327–​30, 333, 336

VAD BVBA and anr v Belgium (Case C–​499/​14) ECLI:EU:C:2016:155 . . . . . . . . . . . . . . . . . . . . . . . . 192, 197
VAEX Varkens-​en Veehandel BV v Productschap Vee en Vlees (Case C–​387/​13)
ECLI:EU:C:2014:2296 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369
Valev Visnapuu v Kihlakunnansyyttäjä (Helsinki) and anr (C–​198/​14) ECLI:EU:C:2015:751 . . . . . . . . . . 47
Valsts ieņēmumu dienests v Artūrs Stretinskis (Case C–​430/​14) ECLI:EU:C:2016:43 . . . . . . . . . . . . 321, 338
Valsts ieņēmumu dienests v Artūrs Stretinskis (Case C–​430/​14) ECLI:EU:C:2015:701 Opinion of
Mengozzi AG. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339
Valsts ieņēmumu dienests v SIA ‘Latvijas propāna gāze’ (Case C–​286/​15) ECLI:EU:C:2016:363 . . . 177, 193
Valsts ieņēmumu dienests v SIA ‘LS Customs Services’ (Case C–​46/​16) ECLI:EU:C:2017:839. . . . . . 38, 129
Valsts ieņēmumu dienests v SIA Latspas (C–​204/​15). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Valsts ieņēmumu dienests v Veloserviss SIA (Case C–​47/​16) ECLI:EU:C:2017:220. . . . . 314, 315, 486, 522,
524–​5, 529, 531
Valsts ieņēmumu dienests v Veloserviss v Veloserviss SIA (C–​427/​14) ECLI:EU:C:2015:803. . . . . . 111, 368,
485, 386, 488, 491, 522, 524, 529
Van Gend en Loos v Administratie der Belastingen (Case 26/​62) ECLI:EU:C:1963:1
[1963] ECR 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85, 229
Van Gend & Loos and Expeditiebedrijf Wim Bosman v Commission (Cases 98/​83 and 230/​83)
ECLI:EU:C:1984:342 [1984] ECR 3763. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313, 315, 540, 553
VauDe Sport GmbH & Co KG v Oberfinanzdirektion Koblenz (C–​288/​99)
ECLI:EU:C:2001:262, [2001] ECR I–​3683 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192–​3
Veli Elshani v Hauptzollamt Linz (Case C–​459/​07) ECLI:EU:C:2009:224 [2009]
ECR I–​2759 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357, 376, 474
Vestel Iberia, SLand Makro autoservicio mayorista SA v Commission
(Case T–​249/​12 and T–​269/​12) ECLI:EU:T:201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 493, 494–​5, 550–​1`
Viamar—​Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio
(Case C–​420/​14) ECLI:EU:C:2015:830 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 46, 86
Viraj Profiles Ltd v Council (Case T–​67/​14) ECLI:EU:T:2017:481. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551
Visnapuu v Kihlakunnansyyttäjä (Helsinki) and anr (Case C–​198/​14)
ECLI:EU:C:2015:463 Opinion of Bot AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40–​1, 87
Visserijbedrijf D. J. Koornstra & Zn.vof v Productschap Vis (Case C–​517/​04)
ECLI:EU:C:2006:375 [2006] ECR I–​5015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45, 47, 85–​6, 91–​2
Vlaamse Dierenartsenvereniging VZW and anr v Belgium (Joined
Cases C–​42/​10, C–​45/​10, and C–​57/​10) ECLI:EU:C:2011:253 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97, 100
Volkswagenwerk AG v Hauptzollamt Braunschweig (Case 321/​82)
ECLI:EU:C:1983:305 [1983] ECR 3355. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301
VTB-​VAB NV v Total Belgium NV and others (Joined Cases C–​261/​07 and C–​299/​07)
ECLI:EU:C:2008:581 [2009] ECR I–​2949 Opinion of Trstenjak AG . . . . . . . . . . . . . . . . . . . . . . . . . . 100

Wachauf v Bundesamt für Ernährung und Forstwirtschaft (Case C–​5/​88)

ECLI:EU:C:1989:321 [1989] ECR 2609. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Wacker Werke GmbH & Co KG v Hauptzollamt München-​West (‘Wacker Werke I’) (Case 16/​91)
ECLI:EU:C:1992:530 [1992] ECR I–​6821 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458
Wählergruppe Gemeinsam Zajedno/​Birlikte Alternative und Grüne GewerkschafterInnen/​UG (Case
C–​171/​01) ECLI:EU:C:2003:260 [2003] ECR I–​4301. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231
Wallenborn Transports SA v Hauptzollamt Gießen (Case C–​571/​15)
ECLI:EU:C:2017:417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 356, 404, 412, 474
Walter Stanner GmbH & Co KG v Hauptzollamt Bochum (Case C–​393/​93) ECLI:EU:C:1994:317
[1994] ECR I–​4011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Weber’s Wine World Handels GmbH v Abgabenberufungskommission Wien (Case C–​147/​01)
ECLI:EU:C:2003:533 [2003] I-​11365 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111
Weber’s Wine World Handels-​GmbH and ors v Abgabenberufungskommission Wien
(Case C–​47/​01) ECLI:EU:C:2002:563 [2003] ECR I–​11365 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
WebMindLicenses Kft v Nemzeti Adó-​és Vámhivatal Kiemelt Adó-​és Vám Főigazgatóság
(Case C–​419/​14) ECLI:EU:C:2015:832 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Wéidart v Laiterie Coóóperative Eupenoise and ors (Joined Cases C–​267/​88 to C–​285/​88)
ECLI:EU:C:1990:79 [1990] ECR I–​435 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
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 The Project Gutenberg eBook of The Life of
George Cruikshank in Two Epochs, Vol. 1. (of
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Title: The Life of George Cruikshank in Two Epochs, Vol. 1. (of

2)

Author: Blanchard Jerrold

Illustrator: George Cruikshank

Release date: January 23, 2014 [eBook #44741]

Most recently updated: October 24, 2024

Language: English

Credits: Produced by David Widger

*** START OF THE PROJECT GUTENBERG EBOOK THE LIFE OF

GEORGE CRUIKSHANK IN TWO EPOCHS, VOL. 1. (OF 2) ***
THE LIFE OF GEORGE
CRUIKSHANK,
VOL. I. (of II)
The Life Of George Cruikshank In
Two Epochs
 By Blanchard Jerrold

With Numerous Illustrations

1882

“If ever you happen to meet with two volumes of

Grimm’s ‘German Stories,* which were illustrated by
Cruikshank long ago, pounce upon them instantly; the
etchings in them are the finest things, next to
Rembrandt’s, that, as far as I know, have been done
since etching was invented.”—Ruskin.

“All British people, even publicans and distillers, we

should hope, have a kindly feeling for George
Cruikshank.”—W. M. Rossetti.

“Am I stilted or turgid when I paraphrase that which

Johnson said of Homer and Milton, in re the Iliad and
the Paradise Lost, and say of Hogarth and Cruikshank
that George is not the greatest pictorial humourist our
country has seen, only because he is not the first?”—
Sala’s “Life of William Hogarth.”
CONTENTS
DEDICATION.
PREFACE.

THE LIFE OF GEORGE CRUIKSHANK. EPOCH I. 1794

—1847.
CHAPTER I. TWO EPOCHS.
CHAPTER II. FROM CRANACH TO CRUIKSHANK.
CHAPTER III. CRUIKSHANK’S EARLY DAYS.
CHAPTER IV. CRUIKSHANK AS A POLITICAL
CARICATURIST.
CHAPTER V. “LIFE IN LONDON,” “LIFE IN PARIS,” “POINTS
OF HUMOUR,” ETC.
CHAPTER VI. HAND-TO-MOUTH WORK.
CHAPTER VII. THREE COURSES AND A DESSERT
CHAPTER VIII. SKETCHES BY BOZ, OLIVER TWIST, AND
THE LIFE OF GRIMALDI.
CHAPTER IX. ILLUSTRATIONS TO HARRISON
AINSWORTH’S ROMANCES.
CHAPTER X. THE OMNIBUS.
 DEDICATION.
TO GUSTAVE DORÉ.
My dear Doré,
When some five-and-twenty years ago we were waiting together,
at Boulogne, for the arrival of the Queen, who was on her way to
Paris, we spent an evening at the hotel with the late Herbert
Ingram, for whom we had undertaken—you to illustrate, and I to
describe—the pageant for the “Illustrated London News” It was a
pleasant evening, closed by a long moonlight ramble on the sands.
While we talked, you, filled a vast sheet of paper with a medley of
fancies, squibs, caricatures, and satires, in which public events were
jumbled with private jokes; while the great folk, of whose doings we
were the chroniclers, were marshalled in procession with our humble
selves. I remember the astonishment expressed on Ingram’s face
when, as we were leaving for our walk and cigar, he glanced over
your shoulder at the hosts with which you had peopled the broad
page before you. It was a prodigious tour de force,—so curious and
complete an emanation of the humorous and satirical part of your
genius, that I pardon Ingram for having decamped with it on the
morrow morning before we were up.
It is the remembrance of all that sheet contained which has led
me to dedicate this record of our friend George Cruikshanks life and
work to you. Poring over his etchings and wood drawings, my mind
has constantly reverted to your work of the Rabelais, Wandering
Jew, and Contes Drôlatiques period; and I have perceived a strong
affinity between one aspect of your genius and that of “the
inimitable George.”
It is to the illustrious illustrator of Rabelais and of Dante that I
dedicate these disjecta membra of a life of the illustrator of Grimm,
of Oliver Twist, and of Shakespeare’s Falstaff.
Accept it, my dear Doré, as a tribute to your genius, but also as a
public acknowledgment of your sterling qualities as a friend and of
your rare gifts as an intellectual companion.

BLANCHARD JERROLD.
New Year’s Day, 1882.
 PREFACE.

I
n the following pages I have endeavoured to present George
Cruikshank to the reader—not only as he lived and moved and
worked, but also in the light in which he was held by his many
friends and his distinguished critics. The artist has been warned
by the poet that he should “rest in art.” Cruikshank was not of those
who needed the warning. He remained heart and soul in his creative
work throughout a long career, content to live modestly, and to rest
his claim to the respect of the world upon his labours. If his
indefatigable industry failed to bring him the fortune which fashion
now lavishes upon his inferiors, he was consoled by the fervid
admiration of such critics as Thackeray and Ruskin, and other
distinguished contemporaries, whose opinions on his genius I have
freely given, as the best aids to a thorough estimate of him as an
artist.
These volumes should be accepted as mémoires pour servir, as
material towards a just judgment of the artist and the man. I am
indebted to George Cruikshank’s friends for many personal
anecdotes, and to my own recollections of him, ranging from my
boyhood to his death, for the general outline of the “dear old
George,” whose humour and eccentricity delighted Dickens, Douglas
Jerrold, Thackeray, and their friends for many years. I am indebted
to the late Charles Landseer, to Mr. Frederick Locker, the late Mr. W.
H. Wills (co-editor with Dickens of Household Words and All the Year
Round), Mr. Percival Leigh, the only survivor of the original
contributors to Punch, Mr. George Augustus Sala, Dr. B. W.
Richardson, the late Mr. Gruneison, Mr. Percy Cruikshank, Cuthbert
Bede, and many others, including the gentleman with whom
Cruikshank’s temperance campaign brought him in contact towards
the close of his life.
 As a tribute to the genius of Cruikshank, Gustave Doré has
contributed a drawing, called by him The Gin-Fiend, which will
remind the hosts of English admirers of the illustrious French painter,
sculptor, and illustrator, of the time when he produced the Contes
Drolatiques and the Wandering Jew.

THE LIFE OF GEORGE

CRUIKSHANK. EPOCH I. 1794
—1847.
 CHAPTER I. TWO EPOCHS.

A
s a boy,” Thackeray said of his friend George Cruikshank, “he
began to fight for bread,* has been hungry (twice a-day, we
trust) ever since, and has been obliged to sell his wit for his
bread week by week. And his wit, sterling gold as it is, will
find no such purchasers as the fashionable painter’s thin pinchbeck,
who can live comfortably for six weeks when paid for painting a
portrait, and fancies his mind prodigiously occupied the while. There
was an artist in Paris—an artist hairdresser—who used to be fatigued
and take restoratives after inventing a new coiffure.

* George Cruikshank never felt the pinch of poverty. His

family, of which his careful mother was the head, was never
in want. It was a plain household, much disturbed, it must
be said, by the intemperate habits of the father, as well as
of the two sons, who were boisterous and bibulous young men
who fell into scores of scrapes; but bed and board were
always easily at command; and George made money enough for
his pleasures even when he was drawing wood-blocks for Hone
at ten shillings and sixpence each. He could execute two or
three in the course of a day.

By no such gentle operation of hair-dressing has Cruikshank lived.

Time was (we are told so in print) when for a picture with thirty
heads in it, he was paid three guineas—a poor week’s pittance truly,
and a dire week’s labour. We make no doubt that the same labour
would at present * bring him twenty times the sum; but whether it
be ill paid or well, what labour has Mr. Cruikshank’s been, and week
by week, for thirty years, to produce something new—some smiling
offspring of painful labour, quite independent and distinct from its
ten thousand jovial brethren; in what hours of sorrow and ill-health
to be told by the world, ‘Make us laugh, or you starve—give us fresh
fun; we have eaten up the old, and are hungry!’ And all this has he
been obliged to do—to wring laughter day by day, sometimes,
perhaps, out of want; often, certainly, from ill-health and depression
—to keep the fire of his brain perpetually alight, for the greedy
public will give it no leisure to cool. This has he done, and done
well.” More than forty years ago Thackeray was astonished at the
many years of labour already performed by this “indefatigable man,”
and exclaimed, “What amazing energetic fecundity do we find in
him!” The author of “Vanity Fair” was not often carried away by his
emotion, but in the presence of the fire of his friend’s genius he
warmed to an unwonted heat. “He has told a thousand new truths in
as many strange and fascinating ways; he has given a thousand new
and pleasant thoughts to millions of people; he has never used his
wit dishonestly; he has never, in all the exuberance of his frolicsome
nature, caused a single painful or guilty blush.”

* This passage is extracted from an article on Cruikshank

written by Thackeray, in the Westminster Review (1840); an
article to which he frequently referred as having given
great pleasure in the writing.

And yet, in 1840, George Cruikshank was not quite midway on his
career! Only the first great epoch of his life was drawing to a close.
For the life of Cruikshank is broadly divisible into two Epochs; viz.,
that extending from his birth to 1847, when he became a total
abstainer; and that reaching from the year when he came to the
conclusion that, to use his own words upon the title-page of the
small edition of “The Bottle” (1874), “it was of no use preaching
without setting an example,” to his death.
In order to put the entire man before the world, it is necessary to
deal as thoroughly with the first epoch of his life as with the second.
Nay, it is only on this condition that the writer can make the whole
deserts of this singular British worthy manifest. The present
generation are familiar merely with the George Cruikshank of the
last thirty years. But his course stretched through two generations of
his fellow-men.
The public who knew the Cruikshank of the Regency, the Reform
Bill, and of the dawn of the Victorian epoch, had ceased to laugh or
weep, to take notes and criticise, when the veteran artist summoned
his fellow-countrymen to inspect his Triumph of Bacchus.
Cruikshank, the frolicsome, many-sided caricaturist, who worked
with Hone and others as a political and social reformer; who gave
the world an annual hearty laugh for many years in his Comic
Almanac; and who gaily drove his Omnibus with that refined and
poetic humourist, Laman Blanchard; was a roysterer, fond of the
pleasures of the world, given to jovial parties, the centre of a group
of boon companions, and a man who passed many painful morrow
mornings. But, as his friend Thackeray, who spent many a lively
evening with him, bears witness, Cruikshank, after his wild youth
was passed, seldom overstepped the bounds of modesty, and never
gave the influence of his genius to a cause in which he was not a
heart and soul believer. From the earliest of his “years of discretion”
he used his rare gifts as a sacred trust, and never allowed hopes of
fortune to tempt him out of the simple ways of plain living and high
thinking.

Original Size -- Medium-Size

The Cruikshank of our later day—of his second epoch—will gain

only in dignity by a knowledge of him in his youth. We shall learn all
he resisted; how heroically he battled with himself; and with what
success, while he purged his life of its grossness, he kept his heart
free from asceticism; how the boy lived and laughed, in short, in the
hale and hearty old man, even when he had solemnly dedicated his
genius to a cause, the triumph of which he believed to be the only
foundation of a pure and prosperous society.
Original Size -- Medium-Size
 CHAPTER II. FROM CRANACH TO
CRUIKSHANK.

T
he history of caricature in England travels very little beyond
George Cruikshank’s lifetime. The very word caricatura, used
by Sir Thomas Browne in his Christian morals, and
transplanted to the +Spectator+, appeared first as an English
word in Johnson’s dictionary in the middle of the last century
Caricature—the modern word and the modern art the use of the
pencil and the etcher’s point as ironical and satirical weapons—may
be said to have taken root in this country under the breath of
Hogarth’s genius. It flourished in Germany,—nay may be said to
have been born there, during the Renaissance. The Reformation
gave it its first great impulse, under the hand of Lucas Cranach.
From Germany it travelled to France, thence to Holland, and from
Holland to England. The famous caricaturists, however, are not
many. Cranach, Peter Breughel, Jacques Callot—but particularly the
latter—may be noted as caricaturists who made the way for our
Hogarth, for the Spaniard Goya (a caricaturist of infinite humour),
and so for Gillray, Rowlandson, Daumier, the Cruikshanks, Leech,
and the elder Doyle. Our earliest caricaturists came over to us from
the French and Dutch schools; and they flourished (albeit their
names are forgotten now) until the genius of Hogarth rose, and
founded a British school of caricature, racy of the soil. The names of
John Collet, Paul Sandby, Bunbury, and Woodward, were famous in
their day; but they were destined to be eclipsed by the glory of
James Gillray and the lesser light of Rowlandson; and these two,
with Goya in Spain, and the renowned Daumier in France, represent
the power which caricature exercised in the political world at the
close of the last and in the early days of the present century.
 A writer in the “Encyclopaedia Britannica” * has remarked of the
rise of George Cruikshank, “The satirical grotesque of the eighteenth
century had been characterised by a sort of grandiose brutality, by a
certain vigorous obscenity, by a violence of expression and intuition,
that appear monstrous in these days of reserve and restraint, but
that doubtless suited well enough with the strong party feelings and
fierce political passions of the age. After the downfall of Napoleon
(1815), however, when strife was over, and men were weary and
satisfied, a change in matter and manner came over the caricature
of the period. In connection with this change, the name of George
Cruikshank, an artist who stretches hands on the one side towards
Hogarth and Gillray, and on the other towards Leech and Teniiel,
deserves honourable mention. Cruikshank’s political caricatures,
some of which were designed for the squibs of William Hone, are,
comparatively speaking, uninteresting; his ambition was that of
Hogarth—the production of moral comedies.”

* Ninth edition.

In an admirable article on the work and career of George

Cruikshank, by Mr. John Paget, published in Blackwood (August
1863), an interesting passage occurs, showing how the link of
historical caricature passed unbroken from the hands of Gillray to
those of George Cruikshank.
“The political series of his (Gillray’s) caricatures commences in the
year 1782, shortly before the coalition between Fox and Lord North,
and continues until 1810. It comprises not less than four hundred
plates, giving an average of about fourteen for each year. When it is
remembered that this period commences with the recognition of the
independence of the United States; that it extends over the whole of
the French Revolution, and a considerable portion of the Empire;
that it comprises the careers of Pitt, Fox, Burke, Sheridan,
Wyndham, Erskine, and Lord Thurlow, and comes down to the times
of Castlereagh, Canning, Lord Grey, and Sir Francis Burdett, and that
the aspect of every actor who played any conspicuous part during
that period is faithfully preserved ‘in his habit, as he lived,’ his
gesture and demeanour, his gait, his mode of sitting and walking, his
action in speaking—all, except the tone of his voice, presented to us
as if we gazed through a glass at the men of former times—we shall
feel that we owe no small debt to the memory of James Gillray.
“Nor is this all. He has given to us with equal fidelity the portraits
of those actors who fill up the scene, who sustain the underplot of
the comedy of life, but have only a secondary share, if any, in the
main action of the drama. Nor was he simply a caricaturist That he
possessed the higher qualities of genius—imagination, fancy, and
considerable tragic power—is abundantly shown by many of his
larger and more important etchings, whilst a small figure of the
unhappy Duchess of York, published in 1792, under the feigned
signature of Charlotte Zethin, gives proof that he was not wanting in
tenderness or grace.
“Of those who appear in the etchings of Gillray the last has passed
away from amongst us within a year of the present time. The figure
of an old man, somewhat below the middle height, the most
remarkable feature in whose face consisted of his dark overhanging
eyebrows, habited in a loose blue coat with metal buttons, grey
trousers, white stockings, and a thick pair of boots, walking leisurely
along Pall Mall or St. James’s Street, was familiar to many of our
readers. The Marquess of Lansdowne (then Lord Henry Petty)
appears for the first time in Gillray’s prints in the year 1805; and it is
not difficult to trace a resemblance between the youthful Chancellor
of the Exchequer of more than half a century ago, and the Nestor of
the Whigs, who survived more than three generations of politicians.
The personal history of Gillray was a melancholy one. In 1809 his
pencil showed no want of vigour, but his intellect shortly afterwards
gave way under the effect of intemperate habits. The last of his
works was ‘A Barber’s Shop in Assize-time,’ etched from a drawing by
Harry Bunting in 1811. In four years more—years of misery and
madness—he slept in the churchyard of St. James’s, Piccadilly. A flat
stone marks the resting-place, and records the genius, of ‘Mr. James
Gillray, the caricaturist, who departed this life June 1st, 1815, aged
58 years.’
 “At the time of the death of Gillray, George Cruikshank was a
young man of about five-and-twenty years of age. Sir Francis
Burdett was a prominent figure in many of Gillray’s latest caricatures
in the year 1809. One of the earliest of George Cruikshank’s
represents the arrest of the Baronet under the warrant of the
Speaker in 1810. The series is thus taken up without the omission of
even a single link.” The same writer distinguishes justly between the
two political caricaturists. In his early work Cruikshank often so
closely resembles Gillray, that it is difficult to say in what minor
points he is dissimilar; but a study of the political work of the two
will show that Gillray was the more vigorous of the pair, also the
more audacious and unscrupulous. The writer in Blackwood remarks
that Cruikshank in his own department is as far superior to Gillray as
he falls short of him in the walk of art “in which no man before or
since has ever approached the great Master of Political Caricature. In
another, requiring more refined, more subtle, more intellectual
qualities of mind, George Cruikshank stands pre-eminent, not only
above Gillray, but above all other artists. He is the most perfect
master of individual expression that ever handled a pencil or an
etching-needle. This talent is equally shown in his earliest as in his
latest works. Of the former, one of the finest examples is the first cut
of the ‘Queen’s Matrimonial Ladder,’ entitled ‘Qualification,’ The
attitude was probably suggested by Gillray’s plate of the same
illustrious personage, as ‘A Voluptuary suffering from the Horrors of
Indigestion,’ But here the superiority of Cruikshank over Gillray in
this particular quality is at once apparent. Gillray’s is a finished
copper-plate engraving, Cruikshank’s a light woodcut, but there is
not a line that does not tell its story. Down to the very tips of his
fingers the unhappy debauchee is ‘fuddled.’ The exact stage of
drunkenness is marked and noted down in the corners of the mouth
and eyes, and the impotent elevation of the eyebrow.”
Cruikshank was a very young man when Gillray gave way to
drunkenness, and sank under it. His last work appeared in 1811.*

* “Gillray’s character affords a sad example of the reckless

imprudence that too frequently accompanies talent and
genius. For many years he resided in the house of his
publisher, Mr. Humphrey, by whom he was most liberally
supplied with every indulgence; during this time he produced
nearly all his most celebrated works, which were bought up
with unparalleled eagerness, and circulated not only over
all England, but most parts of Europe. Though under a
positive engagement not to work for any other publisher, yet
so great was his insatiable desire for strong liquors, that
he often etched plates for unscrupulous persons, cleverly
disguising his style and handling.”—Robert Chambers’ Book
of Days, vol. i., p. 724.

Mr. Ruskin, in his Appendix to his Modern Painters on “Modern

Grotesque,” insists that “all the real masters of caricature deserve
honour in this respect, that their gift is peculiarly their own—innate
and incommunicable.

Original Size -- Medium-Size

No teaching, no hard study, will ever enable other people to equal,

in their several ways, the works of Leech or Cruikshank; whereas the
power of pure drawing is communicable, within certain limits, to
every one who has good sight and industry. I do not, indeed, know
how far, by devoting the attention to points of character, caricaturist
skill may be laboriously attained; but certainly the power is, in the
masters of the school, innate from their childhood.
“Further. It is evident that many subjects of thought may be dealt
with by this kind of art, which are inapproachable by any other, and
that its influence over the popular mind must always be great; hence
it may often happen that men of strong purpose may rather express
themselves in this way (and continue to make such expression a
matter of earnest study), than turn to any less influential, though
more dignified, or even more intrinsically meritorious, branch of art.
And when the powers of quaint fancy are associated (as is
frequently the case) with stem understanding of the nature of evil,
and tender human sympathy, there results a bitter or pathetic spirit
of grotesque, to which mankind at the present day owe more
thorough moral teaching than to any branch of art whatsoever.
“In poetry the temper is seen, in perfect manifestation, in the
works of Thomas Hood; in art it is found both in various works of
the Germans—their finest and their least thought of; and more or
less in the works of George Cruikshank, and in many of the
illustrations of our popular journals.”
In a note, Ruskin adds: “Taken all in all, the works of Cruikshank
have the most sterling value of any belonging to this class produced
in England.”
Let us now turn once more to Thackeray’s admirable estimate of
his old friend:—
“We have heard only profound persons talk philosophically of the
marvellous and mysterious manner in which he has suited himself to
the time—fait vibrer la fibre populaire (as Napoleon boasted of
himself), supplied a peculiar want felt at a peculiar period, the
simple secret of which is, as we take it, that he, living amongst the
public, has with them a general wide-hearted sympathy; that he
laughs at what they laugh at; that he has a kindly spirit of
enjoyment, with not a morsel of mysticism in his composition; that
he pities and loves the poor, and jokes at the follies of the great; and
that he addresses all in a perfectly sincere and manly way. To be
greatly successful as a professional humourist, as in any other
calling, a man must be quite honest, and show that his heart is in
his work. A bad preacher will get admiration and a hearing with this
point in his favour, where a man with three times his acquirements
will only find indifference and coldness. Is any man more remarkable
than our artist for telling the truth after his own manner? Hogarth’s
honesty of purpose was as conspicuous in an earlier time, and we
fancy that Gillray would have been far more successful and more
powerful, but for that unhappy bribe, which turned the whole course
of his humour into an unnatural channel. Cruikshank would not for
any bribe say what he did not think, or lend his aid to sneer down
anything meritorious, or to praise any thing or person that deserved
censure. When he levelled his wit against the Regent, and did his
very prettiest for the Princess, he most certainly believed, along with
the great body of the people whom he represents, that the Princess
was the most spotless, pure-mannered darling of a Princess that
ever married a heartless debauchee of a Prince Royal. Did not
millions believe with him, and noble and learned lords take their
oaths to her Royal Highness’s innocence? Cruikshank would not
stand by and see a woman ill-used, and so struck in for her rescue,
he and the people belabouring with all their might the party who
were making the attack, and determining, from pure sympathy and
indignation, that the woman must be innocent because her husband
treated her so badly.
“To be sure, we have never heard so much from Mr. Cruikshank’s
own lips, but any man who will examine these odd drawings, which
first made him famous, will see what an honest, hearty hatred the
champion of woman has for all who abuse her, and will admire the
energy with which he flings his wood-blocks at all who side against
her.” *

* Westminster Review, 1840.

Thackeray dwells lovingly on Cruikshank’s success as a delineator

of children and the humours of childhood; and particularly on his
inimitable illustrations to children’s books. This is Cruikshank’s own
king dom, by a right of genius which none can dispute.
“How,” exclaims Thackeray, “shall we enough praise the delightful
German nursery tales, and Cruik-shank’s illustrations of them? We
coupled his name with pantomime awhile since, and sure never
pantomimes were more charming than these. Of all the artists that
ever drew, from Michael Angelo upwards and downwards,
Cruikshank was the man to illustrate these tales, and give them just
the proper admixture of the grotesque, the wonderful, and the
graceful.” And further on the author of “Vanity Fair” exclaims: “Look
at one of Mr. Cruikshank’s works, and we pronounce him an
excellent humourist. Look at all, his reputation is increased by a kind
of geometrical progression, as a whole diamond is a hundred times
more valuable than the hundred splinters into which it might be
broken would be. A fine rough English diamond is this about which
we have been writing.”
And so Thackeray concludes a paper on his friend, whom he had
not forgotten many years after when he exhibited the “Triumph of
Bacchus.”
Let us now glance at the childhood and early manhood of this
famous Englishman. We shall see that he owed nothing to Fortune.
The coarse and dangerous school of obscurity was his. The splendid
powers which he had received from nature, if they grew wild, grew
strong also. He was the son of Isaac Cruikshank, a struggling Scotch
artist, who never won high fame nor commanded rich rewards; a fair
painter in water-colours and a successful grotesque etcher, when the
satirical grotesque was a marketable produce. Isaac Cruikshank *
was the son of a Low-lander, who held at one time an appointment
in the Customs at Leith. He married the daughter of a naval officer—
a Highlander from Inverary, according to Dr. Charles Mackay; to
whom George Cruikshank often boasted that although he had the
misfortune to be born in London, his blood was a mixture of the
Highlands and Lowlands of Scotland. He boasted that his
grandfather had fought at Culloden, and had become thereby
impoverished. The child of a Lowland father, and of a stern, resolute
Highland mother; bred in London, with London streets for the
fairyland of his young imagination; inured as a child to taskwork in
that busy house, or factory, in Dorset Street; and his boyhood cast in
the days of great deeds and momentous events calculated to stir his
blood to fever heat; the genius of George Cruikshank budded and
blossomed betimes. His first pencilling is dated 1799: it was
executed in his seventh year! It may be said that his baby fingers
played with the graving tool. While a boy, he illustrated children’s
penny books for the children’s publisher, James Wallis, as well as
comic valentines, and Twelfth Night characters, for Chappell, the
then publisher of London Cries, Knight, Baldwyn, and others.

* The Cruikshanks belonged to Aberdeenshire, where they are

still a numerous sept. Probably some branches of them may be
found in the “Poll-Book of Aberdeenshire.” William
Cruikshank, a celebrated anatomist, flourished in Edinburgh
toward the close of last century.

Isaac Cruikshank, his father, was, as I have said, a fairly known

water-colour painter and etcher of popular subjects. Lottery tickets
were his “pot boilers”—for there was a steady demand for designs
for these. But, with poorer skill than his gifted son, he fed the
popular appetite for pictures of the time. A grim outline of the
guillotine, a cramped representation of the execution of Louis XVI. in
1793, were among the sterner subjects to which his name is
attached.
“Isaac Cruikshank,” says Mr. Wright, “was among the most active,
and certainly the most successful, of the caricaturists of the
beginning of the present century;” and he adds, that Isaac’s works
were equal to those of his contemporaries, after Gillray and
Rowlandson. One of the earliest examples, bearing the well-known
initials I. C., was published on the 10th of March, 1794. Mr. Wright is
mistaken in saying that this was the year of his illustrious son
George’s birth; for George was then two years old. Isaac published
many plates that made a noise in the world, as “The Royal
Extinguisher” (1795), in which Pitt is represented putting out the
flame of Sedition; “Billy’s Raree-Show;” Fox as “The Watchman of
the State;” and “A Flight across the Herring Pond,” published in
1800. * Mr. Wright says: “The last caricature I possess, bearing the
initials of Isaac Cruikshank, was published by Fores, on the 19th of
April, 1810, and is entitled ‘The Last Grand Ministerial Expedition.’
The subject is the riot on the arrest of Sir Francis Burdett, and it
shows that Cruikshank was at this time caricaturing on the Radical
side in politics.”

* England and Ireland are separated by a rough sea, over

which a crowd of Irish “patriots” are flying, allured by the
prospect of honours and rewards. On the Irish shore, a few
wretched natives, with a baby and a dog, are in an attitude
of prayer, expostulating with the fugitives.... On the
English shore, Pitt is holding open the “Imperial Pouch,”
and welcoming them.—Wright’s History of Caricature and
Grotesque.

Isaac Cruikshank, after his establishment in London, married Miss

Mary MacNaughton, a young Scottish lady from Perth, whose family
owned a small property there. Her parents dying young, she was
brought up by the Countess of Orkney, from whom she concealed
her marriage with an artist, as a mésalliance the Countess would not
approve. She was a lady of strong will and temper, while Isaac, her
husband, was of quiet, meditative temperament. Robert, the eldest
son of the marriage, was like his father, while George showed the
hot head and imperious temper of his mother. *

* The daughter, Eliza, inherited the family skill in

drawing. She designed the well-known caricature of the Four
Prues—High Prue, Low Prue, Half Prue, and Full Prue, which
was etched by her brother George in his boldest style. She
died young, of consumption.

Isaac Cruikshank was living in Duke Street, Bloomsbury, when his

sons Robert, Isaac, and George were born, the latter on the 27th of
September, 1792, the former on the same date in 1789. While the
boys were in their early infancy, the family removed to 117, Dorset
Street, Salisbury Square, a house commodious enough for the
admission of lodgers, one of whom was Mungo Park. Among the
constant visitors were Dr. Pettigrew, the family doctor (known
afterwards as Mummy Pettigrew), and George Dawe, R.A., to whom
Isaac Cruikshank had given lessons as a poor boy. It was a busy
establishment. Isaac Cruikshank worked at his etchings on copper,
while his wife coloured the plates, pressing her two boys into the
service at a very early age. This Mary Cruikshank, if a hot-tempered,
was a frugal and industrious wife, and an excellent mother. She used
to boast how she had managed to save a thousand pounds, and at
the same time to bring up her children in God-fearing ways (laying
her hand on her Bible she said she knew Jerusalem as well as she
knew Camden Town), sending them regularly to the Scotch Church
in Crown Court, Drury Lane. She was a trifle too strict and serious,
according to her husband; and often when the clergyman from
Crown Court was coming to spend the evening, he would escape to
the Ben Jonson Tavern in Shoe Lane, where he is said to have spent
more time than was good for him.
Her boys used to relate, as illustrative of their mother’s “Highland
temper,” that on one occasion, when a tradesman had sent her two
bad eggs, she told them to return with them and “throw them at the
rascal’s head.” This command was obeyed to the letter, to the great
delight of the pugnacious youngsters. The two brothers were
educated at an elementary school at Edgeware, but they were very
early cast into the rude business of life. Robert went to sea as a
midshipman in the East India Company’s service, his head full of the
wonderful stories he had heard from his mother’s lodger, Mungo
Park.
He made only one voyage. On his way home, having gone on
shore at St. Helena in command of a boat’s crew, and a storm
having suddenly arisen, he was left behind, and reported to be lost.
He was passed home in a whaler, after having endured severe
privations on the island; and would relate that the only noteworthy
incident of the homeward voyage was the speaking with a vessel
which gave the news of the battle of Trafalgar. When he presented
himself in Dorset Street, Salisbury Square, he was astonished at the
frantic excitement of his brother George on opening the door. The
family were in mourning for him.
The elder brother found that George had made wonderful
progress in his art in the three years during which he had been at
sea. Robert had meantime lost ground as an artist, and had
contracted bad habits. Isaac Cruikshank was at this time etching
theatrical portraits and scenes for a publisher named Roach, who
dwelt in Vinegar Yard, Drury Lane. This connection drew the two
sons into an acquaintance with Edmund Kean, then an obscure
player, and the three got up an amateur performance of “Blue
Beard” in Roach’s kitchen, Kean taking the principal part, Robert and
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