Diritto al ricorso e procedimenti amministrativi di confisca doganale: alcune riflessioni a partire dalla sentenza JP c. Otdel “Mitnichesko razsledvane i razuznavane”

This article analyzes the notion of “individual concern” in the context of the right to appeal confiscation measures issued by national customs authorities ex Art. 44, para. 1 of the Union Customs Code and in light of the Plaumann jurisprudence of the CJEU. It is argued that, in its JP judgment, the Court has employed a rather wide interpretation of “individual concern”, avoiding the rigid approach adopted in Art. 263, para. 4, TFEU, identically-formulated. The reasonableness of the adoption of the “Plaumann formula” in the area of customs appeals is also questioned. Furthermore, this paper highlights the role of the CFREU in strengthening the procedural and substantial conditions for the legitimacy of customs confiscation decisions, when the rights of a third-party acting in good faith are at stake.