Case C-206/24: French Court ruling on customs duties dispute with Andorran importers.

• Case C-206/24 is a request for a preliminary ruling from the Cour de cassation in France
• The applicants are YX and Logistica I Gestio Caves andorrannes I Vida SA, while the defendants are the Ministre de l’Économie, des Finances et de la Relance and the Directeur général des douanes et droits indirects of the French Republic
• The case involves disputes over import duties on goods originating from third countries and destined for Andorra
• Ysal, a customs agent, imported goods into Andorra resulting in the payment of import duties in France
• The European Commission invalidated the taxation on goods destined for Andorra in 1991
• Ysal brought proceedings against the French customs authorities seeking repayment of customs duties paid between 1988 and 1991
• The courts initially dismissed Ysal’s claims, leading to further legal proceedings.

Source: curia.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.