H&I 2015/9
Unitrading Ltd. Use of evidence whereby the disclosure of further substantiating information is refused. Court of Justice
CJ 23-10-2014, C-437/13 (Uitspraak), m.nt. Eric Poelmann (Unitrading)
- Instantie
Court of Justice of the European Union
- Datum
23 oktober 2014
- Zaaknummer
C-437/13
- Noot
Eric Poelmann
- Roepnaam
Unitrading
- JCDI
JCDI:ADS919613:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Douane (V)
Europees belastingrecht / Algemeen
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 23‑10‑2014
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 02‑08‑2013
Essentie
Unitrading Ltd. Use of evidence whereby the disclosure of further substantiating information is refused. Court of Justice
Samenvatting
Article 47 of the Charter of Fundamental Rights does not preclude evidence resulting from examination carried out by a third party, whereby that third party refuses to disclose further information, provided that the principles of effectiveness and equivalence are upheld. National procedural law is also decisive as to whether the authorities must grant the request of the party concerned to conduct examination of evidence and as to whether the authorities must inform the party concerned that the samples of the goods ... Verder lezen? Log in om dit document te bekijken.