Judgment of the Court (Eighth Chamber) of 5 December 2024.#Network One Distribution SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others.#Reference for a preliminary ruling – Customs union – Incurrence and recovery of a customs debt – Regulation (EU) No 952/2013 – Recovery of anti-dumping duties relating to imports from China – Charging of interest on arrears under Regulation No 952/2013 – National legislation providing for the imposition of a late payment penalty in addition to interest on arrears.#Case C-506/23.