A propósito de la exigencia del pago de la deuda aduanera a su fiador ante la falta de contracción previa
- 1 Profesor Contratado Doctor (A) de Derecho Financiero y Tributario. CUNEF
ISSN: 1696-0173
Year of publication: 2023
Issue: 2
Pages: 329-338
Type: Article
More publications in: Nueva fiscalidad
Abstract
In the present EJC ruling of 9 March 2023, Case C-358/22, the referring court questions the concept of 'enforceability of a customs debt' and asks whether the irregularity in the communication of the duties to the debtor, due to the absence of prior incurrence, which prohibits recovery against the debtor, constitutes a personal defence which the guarantor cannot invoke, or whether the customs debt is only enforceable against the guarantor if it is enforceable against the debtor. In these circumstances, the CJEU replies stating that the customs authorities cannot demand payment of a customs debt from the guarantor as long as the amount of duty has not been regulary communicated to the debtor.
Bibliographic References
- CASANA MERINO, F., “La gestión e inspección en los impuestos aduaneros”, Quincena Fiscal, nº 7, 2012, pp. 15-36.
- FERNÁNDEZ DE BUJÁN Y FERNANDEZ, A., “El contrato de fianza” en Derecho Privado Romano, 11ª ed., Iustel, 2022, pp. 505-511.
- SUBERBIOLA GARBIZU, I., “El representante aduanero como deudor y el plazo de comunicación al mismo como concepto autónomo del Código Aduanero de la Unión”, Nueva Fiscalidad, nº 1, 2021, pp. 245-254.