El TJUE en su sentencia de 7 de noviembre de 2024 (As- C503/23), concluye que se opone a una normativa nacional que, a fin de garantizar la eficacia de los controles aduaneros, para prevenir el fraude aduanero y proteger a los destinatarios de los servicios de asistencia aduanera, limita el ejercicio de la actividad de los representantes aduaneros organizados como sociedades de capital (CAD) con el exclusivo objeto social de prestación de servicios de asistencia aduanera al ámbito territorial del distrito aduanero en el que la sociedad tenga su domicilio social, en la medida en que tal limitación territorial no se aplica de forma congruente y el objetivo de garantizar la eficacia de dichos controles podría alcanzarse con medidas menos restrictivas. El presente supuesto de hecho versa sobre unos representantes aduaneros organizados como sociedades de capital (CAD) cuya actividad consiste en ofrecer a sus clientes servicios de representación aduanera. para la realización de las operaciones de importación y exportación de mercancías. En concreto, el CAD celebró un contrato con la sociedad, que disponía de un almacén en la provincia de Vicenza (Italia), fuera del ámbito territorial del distrito aduanero en el que tiene su domicilio social el CAD. Por consiguiente, este último solicitó a las autoridades aduaneras competentes la autorización de dichos locales. Dicha solicitud fue denegada debido a que el artículo 3, apartado 3, de la Orden Ministerial n.º 549/1992 no permite a los CAD ejercer su actividad fuera del distrito aduanero en el que tengan su domicilio social.

The CJEU in its judgment of 7 November 2024 (As- C 503/23), concludes that it precludes national legislation which, in order to ensure the effectiveness of customs controls, to prevent customs fraud and to protect the recipients of customs assistance services, limits the exercise of the activity of customs representatives organized as capital companies (CAD) with the sole corporate purpose of providing customs assistance services to the territorial scope of the customs district in which the company has its registered office, limits the exercise of the activity of customs representatives organised as capital companies (CAD) with the sole corporate purpose of providing customs assistance services to the territorial scope of the customs district in which the company has its registered office, in so far as such a territorial limitation is not applied in a consistent manner and the objective of ensuring the effectiveness of those controls could be achieved by less restrictive measures. The present case concerns customs representatives organized as capital companies (CAD) whose activity consists in offering to their clients customs representation services for the performance of import and export operations of goods. In particular, the CAD entered into a contract with the company, which had a warehouse in the province of Vicenza (Italy), outside the territorial area of the customs district in which the CAD has its registered office. Consequently, the latter applied to the competent customs authorities for the authorization of these premises. This request was refused on the grounds that Article 3(3) of Ministerial Order No. 549/1992 does not allow ADCs to operate outside the customs district in which they have their registered office.

Palabras Clave:
Agente de aduanas. Representante aduanero. Centros de asistencia aduanera

Keywords:
Customs broker. Customs representative. Customs assistance centers

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