SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca.

JurisdictionEuropean Union
CourtCourt of Justice (European Union)
ECLIECLI:EU:C:2023:457
Docket NumberC-640/21
Date08 June 2023

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5 cases
  • „SISTEM LUX“ OOD v Teritorialna direktsia Mitnitsa Burgas.
    • European Union
    • Court of Justice (European Union)
    • 19 December 2024
    ...ist und im Verhältnis zu diesen Zielen nicht unangemessen sein (vgl. in diesem Sinne Urteil vom 8. Juni 2023, ZES Zollner Electronic, C‑640/21, EU:C:2023:457, Rn. 60 und 61 sowie die dort angeführte 49 Die Härte der Sanktionen muss daher der Schwere der mit ihnen geahndeten Verstöße entspre......
  • C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku.
    • European Union
    • General Court (European Union)
    • 28 January 2026
    ...un’eccezione a tale principio, che occorre interpretare restrittivamente (sentenza dell’8 giugno 2023, Zes Zollner Electronic, C‑640/21, EU:C:2023:457, punto 35 Una siffatta interpretazione restrittiva riflette peraltro la volontà del legislatore dell’Unione. Ciò risulta da un confronto che......
  • Opinion of Advocate General Campos Sánchez-Bordona delivered on 23 January 2025.
    • European Union
    • Court of Justice (European Union)
    • 23 January 2025
    ...aduanero para el que se declaren las mercancías». 28 Véase en este sentido la sentencia de 8 de junio de 2023, Zes Zollner Electronic (C‑640/21, EU:C:2023:457), apartados 41 a Edizione provvisoria CONCLUSIONI DELL’AVVOCATO GENERALE MANUEL CAMPOS SÁNCHEZ-BORDONA presentate il 23 gennaio 2025......
  • Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 May 2024.
    • European Union
    • Court of Justice (European Union)
    • 8 May 2024
    ...Per tutte, sentenza del 4 marzo 2020, Schenker (C‑655/18, EU:C:2020:157), punto 43. 10 Sentenza dell’8 giugno 2023, Zes Zollner Electronic (C‑640/21, EU:C:2023:457), punto 11 Sentenza del 23 novembre 2023, J.P. Mali (C‑653/22, EU:C:2023:912), dispositivo: «L’articolo 42, paragrafo 1, [del c......
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