Asunto C-825/19: Sentencia del Tribunal de Justicia (Sala Cuarta) de 21 de octubre de 2021 (petición de decisión prejudicial planteada por el Thüringer Finanzgericht — Alemania) — Beeren-, Wild-, Feinfrucht GmbH / Hauptzollamt Erfurt [Procedimiento prejudicial — Unión aduanera — Régimen de destino final — Autorización con efecto retroactivo — Reglamento (UE) n.° 952/2013 — Código aduanero de la Unión — Artículo 211, apartado 2 — Ámbito de aplicación ratione temporis — Requisitos — Reglamento (CEE) n.° 2454/93 — Artículo 294, apartado 2 — Alcance]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
13.12.2021 ES Diario Oficial de la Unión Europea C 502/6
1) El artículo 211, apartado 2, del Reglamento (UE) n.o 952/2013 del Parlamento Europeo y del Consejo, de 9 de octubre de 2013, por el que se establece el código aduanero de la Unión, debe interpretarse en el sentido de que no se aplica a la solicitud de renovación de una autorización con efecto retroactivo presentada antes del 1 de mayo de 2016, día en que dicho artículo resultó aplicable en virtud del artículo 288, apartado 2, del citado Reglamento, aun cuando la resolución que se pronuncia sobre dicha solicitud se adoptase después de ese día.
2) El artículo 294, apartado 2, del Reglamento (CEE) n.o 2454/93 de la Comisión, de 2 de julio de 1993, por el que se fijan determinadas disposiciones de aplicación del Reglamento (CEE) n.o 2913/92 del Consejo por el que se aprueba el código aduanero...
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