This document is an excerpt from the EUR-Lex website
Document 62006CA0062
Case C-62/06: Judgment of the Court (First Chamber) of 18 December 2007 (Reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública — Director Geral das Alfândegas v ZF Zefeser — Importação e Exportação de Produtos Alimentares Lda (Regulation (EEC) No 1697/79 — Article 3 — Post-clearance recovery of import duties — Act that could give rise to criminal court proceedings — Competent authority for classifying the act)
Case C-62/06: Judgment of the Court (First Chamber) of 18 December 2007 (Reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública — Director Geral das Alfândegas v ZF Zefeser — Importação e Exportação de Produtos Alimentares Lda (Regulation (EEC) No 1697/79 — Article 3 — Post-clearance recovery of import duties — Act that could give rise to criminal court proceedings — Competent authority for classifying the act)
Case C-62/06: Judgment of the Court (First Chamber) of 18 December 2007 (Reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública — Director Geral das Alfândegas v ZF Zefeser — Importação e Exportação de Produtos Alimentares Lda (Regulation (EEC) No 1697/79 — Article 3 — Post-clearance recovery of import duties — Act that could give rise to criminal court proceedings — Competent authority for classifying the act)
OJ C 51, 23.2.2008, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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23.2.2008 |
EN |
Official Journal of the European Union |
C 51/12 |
Judgment of the Court (First Chamber) of 18 December 2007 (Reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública — Director Geral das Alfândegas v ZF Zefeser — Importação e Exportação de Produtos Alimentares Lda
(Case C-62/06) (1)
(Regulation (EEC) No 1697/79 - Article 3 - Post-clearance recovery of import duties - Act that could give rise to criminal court proceedings - Competent authority for classifying the act)
(2008/C 51/19)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Fazenda Pública — Director Geral das Alfândegas
Defendant: ZF Zefeser — Importação e Exportação de Produtos Alimentares Lda
Intervener in support of the defendant: Ministério Público
Re:
Reference for a preliminary ruling — Supremo Tribunal Administrativo — Interpretation of Article 3 of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ 1979 L 197, p. 1) — ‘Act that could give rise to criminal court proceedings’ — Concept and classification
Operative part of the judgment
Classification of an act as ‘an act that could give rise to criminal court proceedings’ within the meaning of the first paragraph of Article 3 of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties, falls within the competence of the customs authorities required to determine the exact amount of the import duties or export duties in question.