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Document 62007CO0477

    Order of the Court (Sixth Chamber) of 9 July 2008.
    Gerlach & Co. NV v Belgische Staat.
    Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium.
    Article 104(3), first subparagraph, of the Rules of Procedure - Community Customs Code - Concepts of ‘entry in the accounts’ and ‘communication’ of the amount of duty to the debtor - Prior entry in the accounts of the amount of the customs debt - Recovery of the customs debt.
    Case C-477/07.

    European Court Reports 2008 I-00105*

    ECLI identifier: ECLI:EU:C:2008:390





    Order of the Court (Sixth Chamber) of 9 July 2008 – Gerlach & Co. v Belgische Staat

    (Case C‑477/07)

    Article 104(3), first subparagraph, of the Rules of Procedure – Community Customs Code – Concepts of ‘entry in the accounts’ and ‘communication’ of the amount of duty to the debtor – Prior entry in the accounts of the amount of the customs debt – Recovery of the customs debt

    1.                     Own resources of the European Communities – Post-clearance recovery of import or export duties (Council Regulations No 2913/92, Arts 217(1) and 221(1), and No 1552/89, Art. 6) (see paras 18, 22-23, operative part 1)

    2.                     Own resources of the European Communities – Post-clearance recovery of import or export duties (Council Regulation No 2913/92, Art. 221(1) and (3)) (see paras 25-30, operative part 2)

    Re:

    Reference for a preliminary ruling – Hof van beroep te Antwerpen – Interpretation of Articles 217 and 221(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) and Article 6 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities’ own resources (OJ 1989 L 155, p. 1) (now Council Regulation 1150/2000 (EC, Euratom) of 22 May 2000 implementing Decision 2000/597/EC (OJ 2000 L 130, p. 1)) – Concepts of ‘entry in the accounts’ and ‘communication’ of the amount of duty to the debtor – Prior entry in the accounts of the amount of the customs debt – Recovery of the debt.

    Operative part:

    1.

    Article 221(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code is to be interpreted as meaning that the ‘entry in the accounts’ of the amount of the duty to be recovered referred to therein is the ‘entry in the accounts’ of that amount as defined in Article 217(1) of that regulation and that that entry in the accounts is to be distinguished from the recording of that duty in the accounts of the own resources referred to in Article 6 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities’ own resources.

    2.

    Article 221(1) of Regulation No 2913/92 is to be interpreted as meaning that the communication of the amount of duty to be recovered must have been preceded by the entry in the accounts of that amount by the customs authorities of the Member State and that, in the absence of due notification in accordance with that provision, that amount may not be recovered by those authorities. However, those authorities remain entitled to proceed with a new notification of that amount, in accordance with the conditions laid down by that provision and the limitation rules in force at the time the customs debt arose.

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