On 27 September 2007, the European Court of Justice (ECJ) ruled on IKEA Wholesale Ltd (hereinafter also ‘Ikea’) v.Commissioners of Customs & Excise. This ruling touches a range of matters, such as the right of importers to claim repayment of anti–dumping duties not in fact due and to which extent WTO agreements affect the European legal system.
In order to go through such matters and comment on the impact that the IKEA judgment may have, it is worth briefly summarizing the case law at stake and summarize which conclusion the Court of Justice reached, namely with regard to the right of repayment of anti–dumping duties and the direct effect of WTO law.
Global Trade and Customs Journal