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Document 62008CN0126

Case C-126/08: Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — I. Distillerie Smeets Hasselt NV v 1. Belgische Staat, 2. L.S.C. De Vos, 3. Bollen, Mathay & Co. BVBA, liquidator of Transterminal Logistics NV, 4. D. Van den Langenbergh and 5. Firma De Vos NV; II. Belgische Staat v Bollen, Mathay & Co. BVBA, liquidator of Transterminal Logistics NV; and III. L.S.C. De Vos v Belgische Staat

OJ C 142, 7.6.2008, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

7.6.2008   

EN

Official Journal of the European Union

C 142/17


Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — I. Distillerie Smeets Hasselt NV v 1. Belgische Staat, 2. L.S.C. De Vos, 3. Bollen, Mathay & Co. BVBA, liquidator of Transterminal Logistics NV, 4. D. Van den Langenbergh and 5. Firma De Vos NV; II. Belgische Staat v Bollen, Mathay & Co. BVBA, liquidator of Transterminal Logistics NV; and III. L.S.C. De Vos v Belgische Staat

(Case C-126/08)

(2008/C 142/25)

Language of the case: Dutch

Referring court

Hof van Cassatie van België

Parties to the main proceedings

Appellants:

I.

Distillerie Smeets Hasselt NV

II.

Belgische Staat

III.

L.S.C. De Vos

Respondents:

I.

1.

Belgische Staat

2.

L.S.C. De Vos

3.

Bollen, Mathay & Co. BVBA, liquidator of Transterminal Logistics NV

4.

D. Van den Langenbergh

5.

Firma De Vos NV

II

Bollen, Mathay, & Co. BVBA, liquidator of Transterminal Logistics NV

III.

Belgische Staat

Question referred

Should Articles 217(1) and 221(1) of the Community Customs Code (CCC) (1) be construed as meaning that the prescribed entry of a customs debt in the accounts may also be lawfully effected through the entry of the amount in a record in accordance with the AWDA (2), drawn up by investigating officials and not by persons authorised to enter such amounts in the accounts, and that such records may be treated as accounting records or any other equivalent medium within the terms of Article 217(1) of the CCC?


(1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).

(2)  Royal Decree of 18 July 1997 coordinating the general provisions on customs and excise duties.


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