Amendments to Implementing Regulation (EU) 2015/2447
Article 1
Open ↗Article 24 of Implementing Regulation (EU) 2015/2447 is amended as follows: (1) paragraph 1 is replaced by the following: ‘1. The criterion laid down in Article 39(a) of the Code shall be considered to be fulfilled if, (a) there is no decision taken by an administrative or judicial authority concluding that one of the persons described in point (b) has committed, over the last three years, a serious or repeated infringements of customs legislation or taxation rules in relation to his-her economic activity; and (b) none of the following persons has a record of serious criminal offence in relation to his/her economic activity including the applicant’s economic activity, where applicable: (i) the applicant, (ii) the employee(s) in charge of the applicant’s customs matters, and (iii) the person(s) in charge of the applicant or exercising control over its management.’; (2) paragraph 3 is replaced by the following: ‘3. Where the person referred to in paragraph 1(b) (iii), other than the applicant is established or has his/her residence in a third country, the customs authority competent to take the decision shall assess the fulfilment of the criterion referred to in Article 39(a) of the Code on the basis of the records and information that are available to it.’