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Commission Delegated Regulation (EU) 2015/2446 Article 97

Commission Delegated Regulation (EU) 2015/2446 Article 97

Extension of the time-limit for taking a decision on repayment or remission

Article 97

Where the first subparagraph of Article 116(3) of the Code or point (b) of the second subparagraph of Article 116(3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission’s decision or the notification by the Commission of the return of the file for the reasons provided in Article 98(6). Where point (b) of the second subparagraph of Article 116 (3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission's decision on the case involving comparable issues in fact and of law.

Read the full instrument → · Read this in context: CHAPTER 3 — Recovery and payment of duty and repayment and remission of the amount of import and export duty →

Other provisions in CHAPTER 3 — Recovery and payment of duty and repayment and remission of the amount of import and export duty

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 97 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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