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Document 61980CJ0212

Summary of the Judgment

Judgment of the Court (Third Chamber) of 12 November 1981.
Amministrazione delle finanze dello Stato v Srl Meridionale Industria Salumi and others ; Ditta Italo Orlandi & Figlio and Ditta Vincenzo Divella v Amministrazione delle finanze dello Stato.
References for a preliminary ruling: Corte suprema di Cassazione - Italy.
Post-clearance recovery of import or export duties.
Joined cases 212 to 217/80.

Keywords
Summary

Keywords

1 . MEASURES ADOPTED BY INSTITUTIONS - TEMPORAL APPLICABILITY - PROCEDURAL RULES - SUBSTANTIVE RULES - DISTINCTION - RETROACTIVITY OF A SUBSTANTIVE RULE - CONDITIONS

2 . EUROPEAN COMMUNITIES - OWN RESOURCES - POST-CLEARANCE RECOVERY OF IMPORT DUTIES OR EXPORT DUTIES - REGULATION NO 1697/79 - RETROACTIVITY - NONE

( COUNCIL REGULATION NO 1697/79 )

Summary

1 . ALTHOUGH PROCEDURAL RULES ARE GENERALLY HELD TO APPLY TO ALL PROCEEDINGS PENDING AT THE TIME WHEN THEY ENTER INTO FORCE , THIS IS NOT THE CASE WITH SUBSTANTIVE RULES . ON THE CONTRARY , THE LATTER ARE USUALLY INTERPRETED AS APPLYING TO SITUATIONS EXISTING BEFORE THEIR ENTRY INTO FORCE ONLY IN SO FAR AS IT CLEARLY FOLLOWS FROM THEIR TERMS , OBJECTIVES OR GENERAL SCHEME THAT SUCH AN EFFECT MUST BE GIVEN TO THEM . THIS INTERPRETATION ENSURES RESPECT FOR THE PRINCIPLES OF LEGAL CERTAINTY AND THE PROTECTION OF LEGITIMATE EXPECTATION , BY VIRTUE OF WHICH THE EFFECT OF COMMUNITY LEGISLATION MUST BE CLEAR AND PREDICTABLE FOR THOSE WHO ARE SUBJECT TO IT .

2 . REGULATION NO 1697/79 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 DOES NOT APPLY TO PAYMENT OF IMPORT OR EXPORT DUTIES MADE BEFORE THE DATE OF ITS ENTRY INTO FORCE , NAMELY 1 JULY 1980 .

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