C-506/23 - eucrim

Case C-506/23

Case Information	Subject Matter	Stage of Proceedings
C-506/23 Party Network One Distribution SRL Type of proceeding Reference for a preliminary ruling Referring court Curtea de Apel București, Romania	Question referred: Must EU law and, in particular, Article 114 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code 1 be interpreted as precluding an administrative practice which, in circumstances such as those in the main proceedings, in respect of the amount of anti-dumping duty, imposes on a taxpayer, in addition to the periodic penalty payments provided for in Article 114 of the regulation, a periodic penalty payment provided for separately in national legislation (Codul de procedură fiscal (Romanian Tax Procedure Code))? Categories Protection of Financial Interests Tax Evasion	Request Judgment

Case Information

Subject Matter

Stage of Proceedings

C-506/23

Party: Network One Distribution SRL
Type of proceeding: Reference for a preliminary ruling
Referring court: Curtea de Apel București, Romania

Question referred:

Must EU law and, in particular, Article 114 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code 1 be interpreted as precluding an administrative practice which, in circumstances such as those in the main proceedings, in respect of the amount of anti-dumping duty, imposes on a taxpayer, in addition to the periodic penalty payments provided for in Article 114 of the regulation, a periodic penalty payment provided for separately in national legislation (Codul de procedură fiscal (Romanian Tax Procedure Code))?

Case C-506/23

Categories