Court of Justice (Fifth Chamber) 3 June 2021, C-39/20 (Staatssecretaris van Financiën v Jumbocarry Trading GmbH.)

JUDGMENT OF THE COURT (Fifth Chamber) 3 June 2021 ( *1 ) (Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – First subparagraph of Article 22(6), read in conjunction with Article 29 – Communication of the grounds to the person concerned before taking a decision which would adversely affect that person – Article 103(1) and Article 103(3)(b) – Limitation of the