The protection of legitimate expectations in EU administrative law is recognized across European Member States and emphasized by the European Court of Justice. However, practical discrepancies arise in disputed cases, where claimants seek substantive or procedural protection. Analysis of various administrative court cases indicates that substantive protection is seldom granted. This concept is also reflected in the European Customs Code, particularly in Article 217 CCC and Article 12 CCC, which illustrate that protection of legitimate expectations often remains an under-achieved right. Article 220 (2) (b) CCC outlines conditions for traders to claim protection, yet challenges often stem from falsified origin certificates issued under preferential trade agreements, leading customs authorities to demand duties from importers. ECJ case analysis reveals that the conditions of Article 220 (2) (b) CCC are interlinked and somewhat unclear, hindering consistent protection of legitimate expectations. Legislative intent plays a crucial role in case outcomes. Article 239 CCC addresses remission and repayment under special circumstances and absence of negligence. Review of significant ECJ cases over the past two decades shows that while Article 239 CCC offers some protection for legitimate expectations, there remains significant potential for improvement, particularly with the anticipated Union Customs Code (UCC).
