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Document 62006CA0526
Case C-526/06: Judgment of the Court (Seventh Chamber) of 13 December 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — The Netherlands) — Staatssecretaris van Financiën v Road Air Logistics Customs BV (Community Customs Code and implementing regulation — Community transit — Offence — Proof of the regularity of the transit operation or of the place of the offence — Failure to grant a period of three months in which to furnish such proof — Repayment of customs duties — Concept of legally owed )
Case C-526/06: Judgment of the Court (Seventh Chamber) of 13 December 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — The Netherlands) — Staatssecretaris van Financiën v Road Air Logistics Customs BV (Community Customs Code and implementing regulation — Community transit — Offence — Proof of the regularity of the transit operation or of the place of the offence — Failure to grant a period of three months in which to furnish such proof — Repayment of customs duties — Concept of legally owed )
Case C-526/06: Judgment of the Court (Seventh Chamber) of 13 December 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — The Netherlands) — Staatssecretaris van Financiën v Road Air Logistics Customs BV (Community Customs Code and implementing regulation — Community transit — Offence — Proof of the regularity of the transit operation or of the place of the offence — Failure to grant a period of three months in which to furnish such proof — Repayment of customs duties — Concept of legally owed )
OJ C 51, 23.2.2008, p. 24–25
(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 51/24 |
Judgment of the Court (Seventh Chamber) of 13 December 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — The Netherlands) — Staatssecretaris van Financiën v Road Air Logistics Customs BV
(Case C-526/06) (1)
(Community Customs Code and implementing regulation - Community transit - Offence - Proof of the regularity of the transit operation or of the place of the offence - Failure to grant a period of three months in which to furnish such proof - Repayment of customs duties - Concept of ‘legally owed’)
(2008/C 51/39)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: Staatssecretaris van Financiën
Respondent: Road Air Logistics Customs BV
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 236 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) and of Article 379 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 (OJ 1993 L 253, p. 1) — Reimbursement or remission of customs duties — Amount not legally owed — Determination of the place in which the customs debt was incurred
Operative part of the judgment
Article 236(1), first subparagraph, of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted to mean that the failure of the national customs authorities to determine, in accordance with Article 379 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92, the place where the customs debt was incurred does not have the effect of rendering the amount of customs duties not legally owed.
Nevertheless, the Member State to which the office of departure belongs can proceed to recovery of import duties only if, pursuant to Article 379(2) of Regulation No 2454/93, it has first informed the principal that it has a period of three months in which to furnish proof of the place where the infringement or the irregularity was actually committed and such proof has not been provided within that period.