New Rules on Jurisdiction Transfer Between the Court of Justice and the General Court Now in Effect

Cases on VAT, excise duties, the Customs Code, tariff classification of goods are impacted

New Rules on Jurisdiction Transfer Between the Court of Justice and the General Court Now in Effect

| Image Credits: “European Court of Justice – Luxembourg” by Euroced

As outlined in Regulation 2024/2019, which amended Protocol No. 3 on the Statute of the Court of Justice of the European Union, new rules governing the transfer of jurisdiction from the Court of Justice to the General Court for certain preliminary rulings have come into force. These provisions aim to streamline case handling and increase legal certainty within the European Union’s judicial system.

 

KEY DETAILS OF THE TRANSFER PROCESS:

  • Preliminary Ruling Requests: All requests for preliminary rulings will continue to be submitted to the Court of Justice. The court will conduct an initial analysis to determine if the case falls within one of the specific areas covered by Article 50b of the Statute.

  • Transfer to General Court: Once the Court of Justice completes its analysis, cases exclusively related to the common system of VAT, excise duties, the Customs Code, or tariff classification of goods under the Combined Nomenclature will be transferred to the General Court for further handling.

HANDLING AND DECISION-MAKING BY THE GENERAL COURT:

  • The General Court will treat requests for preliminary rulings with the same procedures and standards as the Court of Justice, ensuring continuity in judicial handling.

  • Legal Impact: Decisions made by the General Court in these cases will carry the same legal weight as those of the Court of Justice.

  • Review Mechanism: In exceptional cases, decisions of the General Court may be subject to review if the First Advocate General believes there is a serious risk to the unity or consistency of EU law. If such a review is proposed within one month, the final decision will rest with the Court of Justice.

 

This reform represents a significant change to the EU’s judicial framework, with the objective of improving the efficiency and consistency of rulings. Consequently, the Recommendations to national courts and tribunals regarding the initiation of preliminary ruling proceedings have been updated accordingly.

 

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