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The objection procedure does not always lead to the desired outcome. However, this does not mean the case is ‘lost’. After the objection phase, it is often possible to file an appeal, and in many cases, even a second appeal or an appeal to the Supreme Court. It is advisable to involve experts in these procedures. Customs essentially operates on behalf of ‘Brussel’, as the majority of all import duties are finally transferred to the European Commission. It is, therefore, not surprising that Customs is often not easily changing its point of view.
If an objection does not yield the desired result or the objection period has expired, it is usually still possible to submit a request for repayment. This is a separate procedure independent of the objection or appeal process. If the tax inspector rejects the repayment request, you can also object to this decision and, if necessary, appeal.
If there is uncertainty regarding the interpretation of a legal provision, the national court may refer preliminary questions to the European Court of Justice.