Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV – WLR Daily

Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV (Case C-153/10); [2011] WLR (D) 130

“A person who made customs declarations in his own name and on his own behalf could not rely on a binding tariff information of which he was not the holder, but which associated company on whose instructions he made those declarations. A person could, however, in proceedings relating to the imposition of customs duties, challenge the imposition of duties by submitting as evidence a binding tariff information issued in another member state.”

WLR Daily, 7th April 2011

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

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