Violation of the right to be heard before a payment notice by the customs authorities

In the context of proceedings opposing two companies to the Dutch administration on the application of the principle of respect of the rights of defence, in the context of the Customs Code, the Hoge Raad of the Netherlands asked the Court of Justice for the interpretation of Regulation n° 2913/92 of 12 October 1992 establishing the Community Customs Code (OJEC n° L 302, 19 October 1992, p. 1), as amended by Regulation n° 2700/2000 of 16 November 2000 (OJEC L 311, 12 December 2000, p. 17), and the principle of respect of the rights of defence under the EU law.

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