💥 Customs Support Poland (Rusak) Announcement:
ℹ️ As of September 1, 2024, a significant amendment to the statute of the Court of Justice of the European Union (CJEU) has come into effect.
[Official text: https://eur-lex.europa.eu/eli/reg/2024/2019/oj]
This amendment ends the exclusive jurisdiction of the CJEU in preliminary ruling procedures.
▶️ Starting from October 1, 2024, jurisdiction has been transferred from the CJEU to the General Court of the EU (EGC) in six specific areas, including:
👉 VAT,
👉 excise duties,
👉 the Customs Code,
👉 tariff classification of goods,
👉 passenger compensation, and
👉 the greenhouse gas emissions trading system.
▶️ The amendment introduces procedural changes aimed at enhancing transparency in preliminary ruling procedures and expands the existing mechanism to exclude appeals from EGC decisions.
ℹ️ Preliminary rulings are essential for the consistent application of EU law and can be initiated by national courts when doubts arise.
▶️ The amendment allows the EGC to take over jurisdiction for approximately 20% of all preliminary ruling procedures previously handled by the CJEU, while maintaining the CJEU’s role in cases that raise significant questions impacting the unity and coherence of EU law.
▶️ While national courts can still refer preliminary questions to the CJEU, the amendment ensures that future rulings will clarify the division of cases and require adjustments to procedural rules between the CJEU and EGC.
🇵🇱 In Poland, there is a need to adapt tax ordinance regulations to this amendment, particularly in relation to CJEU rulings.
⭐️ Preliminary ruling – a legal question submitted by a national court to the EU court for clarification on unclear matters arising in the application of EU law.
