Commentary on Judgment No. 21659 of 2024: Expiration and Notitia Criminis in Customs Law
The recent judgment No. 21659 of August 1, 2024, issued by the Court of Cassation, offers an important interpretation regarding the expiration terms for customs assessment. In particular, the Court has established that the three-year expiration term for assessment, as provided for by Article 221, paragraph 3, of the Community Customs Code, can be interrupted by the submission of a *notitia criminis*, until the closure of criminal proceedings. This aspect is crucial for taxpayers facing challenges from the Customs Administration.
Regulatory Context
The Community Customs Code, particularly Article 221, governs the expiration terms for the assessment of customs duties. This article establishes a three-year term which, however, can be subject to interruptions. The Court has clarified that the submission of a *notitia criminis*, meaning the notification of a crime to the judicial authority, interrupts the running of this term. This means that the assessment terms do not run during the period in which criminal proceedings are ongoing.
CUSTOMS) - IN GENERAL Three-year expiration term for assessment pursuant to Article 221, paragraph 3, of the Community Customs Code - Interruption due to *notitia criminis* - Running from the closure of criminal proceedings - Notification of assessment notice pending criminal proceedings - Appeal against the notice - Suspension of the expiration term - New running from the conclusion of tax proceedings. The three-year expiration term for assessment, provided for by Article 221, paragraph 3, of the Community Customs Code, is interrupted from the date of submission of a *notitia criminis* until the closure of criminal proceedings, pursuant to the subsequent paragraph 4 of the aforementioned provision, while, when the Customs Administration has notified an assessment notice pending criminal proceedings and this has been appealed within tax proceedings pending at the date of conclusion of criminal proceedings, the same term remains suspended until the conclusion of the tax judgment, from which a new three-year expiration term runs for the issuance of a further assessment notice, replacing the one annulled for formal reasons.
Practical Implications for Taxpayers
This ruling has significant consequences for taxpayers. In particular, it is essential for taxpayers to be aware of their rights if they receive an assessment notice while criminal proceedings are ongoing. The deadlines for issuing a new assessment notice are suspended until the conclusion of the tax proceedings, meaning they do not need to fear a reassessment of tax disputes during the criminal phase.
- Interruption of expiration with *notitia criminis*.
- Suspension of terms in case of assessment notice during criminal proceedings.
- New running of terms after the conclusion of tax proceedings.
Conclusions
In conclusion, judgment No. 21659 of 2024 represents an important clarification on customs regulations and taxpayer rights. The possibility of interrupting the expiration term for assessment in the presence of a *notitia criminis* offers an additional tool for the protection of individuals involved in complex proceedings. It is therefore advisable for taxpayers to seek advice from expert professionals to best manage their tax and customs situations.
