Judgment of the Court (Fifth Chamber) of 31 March 2011 (reference for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna, formerly Nachalnik na Mitnitsa Sofia

(Case C-546/09) (1)

(Customs Code - Customs duties - Customs debt on importation - Interest on arrears - Period for the collection of interest on arrears - Compensatory interest)

2011/C 152/12

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Applicant: Aurubis Balgaria AD

Defendant: Nachalnik na Mitnitsa Stolichna, formerly Nachalnik na Mitnitsa Sofia

Re:

Reference for a preliminary ruling — Varhoven Administrativen Sad — Interpretation of Articles 214(3), 222(1)(a) and 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) and of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92 (OJ 1993 L 253, p. 1) — Charging by the national authorities of interest on arrears in respect of the amount of additional customs duties, for the period which follows the initial entry of customs duties in the accounts — Charging of compensatory interest in respect of the period from the date of the customs declaration until the subsequent entry in the accounts of the amount payable — Possibility of an increase, when customs debts are subsequently entered in the accounts, equal to the amount of interest on arrears calculated from the date on which the debt is incurred until the date of subsequent entry in the accounts

Operative part of the judgment

(1)  OJ C 80, 27.3.2010.