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Document 62001CJ0411
Judgment of the Court (First Chamber) of 2 October 2003. # GEFCO SA v Receveur principal des douanes. # Reference for a preliminary ruling: Tribunal d'instance de Metz - France. # Community Customs Code and implementing Regulation - Outward processing procedure - Exemption from the import duties applied to compensating products - Amount deductible in the event of an incorrect indication of a tariff heading in the temporary export declaration for the goods - Failure having no significant effect on the correct operation of the outward processing procedure. # Case C-411/01.
Judgment of the Court (First Chamber) of 2 October 2003.
GEFCO SA v Receveur principal des douanes.
Reference for a preliminary ruling: Tribunal d'instance de Metz - France.
Community Customs Code and implementing Regulation - Outward processing procedure - Exemption from the import duties applied to compensating products - Amount deductible in the event of an incorrect indication of a tariff heading in the temporary export declaration for the goods - Failure having no significant effect on the correct operation of the outward processing procedure.
Case C-411/01.
Judgment of the Court (First Chamber) of 2 October 2003.
GEFCO SA v Receveur principal des douanes.
Reference for a preliminary ruling: Tribunal d'instance de Metz - France.
Community Customs Code and implementing Regulation - Outward processing procedure - Exemption from the import duties applied to compensating products - Amount deductible in the event of an incorrect indication of a tariff heading in the temporary export declaration for the goods - Failure having no significant effect on the correct operation of the outward processing procedure.
Case C-411/01.
European Court Reports 2003 I-11547
ECLI identifier: ECLI:EU:C:2003:536
«(Community Customs Code and implementing regulation – Outward processing procedure – Exemption from the import duties applied to compensating products – Amount deductible in the event of an incorrect indication of a tariff heading in the temporary export declaration for the goods – Failure having no significant effect on the correct operation of the outward processing procedure)»
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(Council Regulation No 2913/92, Arts 145 to 151)
JUDGMENT OF THE COURT (First Chamber)
2 October 2003 (1)
((Community Customs Code and implementing Regulation – Outward processing procedure – Exemption from the import duties applied to compensating products – Amount deductible in the event of an incorrect indication of a tariff heading in the temporary export declaration for the goods – Failure having no significant effect on the correct operation of the outward processing procedure))
In Case C-411/01, REFERENCE to the Court under Article 234 EC by the Tribunal d'instance de Metz (France) for a preliminary ruling in the proceedings pending before that court between GEFCO SAand
Receveur principal des douanes, on the interpretation of Articles 145 to 151 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1),THE COURT (First Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of GEFCO SA, represented by F. Goguel, of the French Government, represented by A. Colomb, and of the Commission, represented by B. Stromsky and X. Lewis, acting as Agents, at the hearing on 27 November 2002,
after hearing the Opinion of the Advocate General at the sitting on 26 March 2003,
gives the following
On those grounds,
THE COURT (First Chamber),
in answer to the question referred to it by the Tribunal d'instance de Metz by order of 8 October 2001, hereby rules:
Wathelet |
Jann |
Rosas |
R. Grass |
M. Wathelet |
Registrar |
President of the First Chamber |