Judgment Summary01/08/08 / cata_tax-news

In its judgments dated 18 June 2008, the Supreme Administrative Court confirmed that customs offices were not authorized to apply higher customs duties on the grounds of the amended customs rate list after the Czech Republic joined the EU until 27 August 2004, since applicable law (EU Regulations) had not been translated into, and published in Czech (see judgment Ref. No. 1 Afs 21/2008-98 and other). The applicable EU Regulations were published in Czech in the Official EU Bulletin on 27 August 2004. The Supreme Administrative Court added that such procedure cannot be applied to cases that were not challenged by a remedy before 11 December 2007.  The December date is essential since it is the date on which the ECJ decided that EU law can be enforced against individuals only after it has been published in the particular national language.