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Document 62013CN0254

Case C-254/13: Request for a preliminary ruling from the Hof van beroep te Brussel (Belgium) lodged on 8 May 2013 — Orgacom BVBA v Vlaamse Landmaatschappij

OJ C 207, 20.7.2013, p. 26–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
OJ C 207, 20.7.2013, p. 7–7 (HR)

20.7.2013   

EN

Official Journal of the European Union

C 207/26


Request for a preliminary ruling from the Hof van beroep te Brussel (Belgium) lodged on 8 May 2013 — Orgacom BVBA v Vlaamse Landmaatschappij

(Case C-254/13)

2013/C 207/41

Language of the case: Dutch

Referring court

Hof van beroep te Brussel

Parties to the main proceedings

Appellant: Orgacom BVBA

Respondent: Vlaamse Landmaatschappij

Questions referred

1.

Is the import levy described in Article 21(5) of the Decree [of the Flanders Region] of 23 January 1991 on protection of the environment against fertiliser pollution, which is imposed only on the importation from the other Member States of surpluses of manure derived both from livestock manure and from other manure, irrespective of whether these are further processed or marketed within the territory, and whereby the levy on those imported surpluses of manure is imposed on the importer, whereas in the case of surpluses of manure produced domestically the levy is imposed on the producer, to be regarded as a charge having equivalent effect to a customs duty on imports, within the terms of Article 30 TFEU, even though the Member State from which the surpluses of manure are exported itself provides for a reduction of the levy on the exportation of those surpluses of manure to other Member States?

2.

In so far as the import levy described in Article 21(5) of the Decree [of the Flanders Region] of 23 January 1991 on protection of the environment against fertiliser pollution, which is imposed only on the importation from the other Member States into the Flanders Region of surpluses of manure derived both from livestock manure and from other manure, cannot be regarded as a charge having equivalent effect to a customs duty on imports, is that import levy to be regarded as constituting discriminatory taxation of the products of other Member States, within the terms of Article 110 TFEU, since livestock manure produced domestically is subject to a basic levy provided for by national legislation, the rate of which differs according to the production process, whereas in the case of imported surpluses of manure, irrespective of the production process (inter alia, the animal origin or the P2O5N content), an import levy is imposed at a uniform rate which is higher than the lowest rate of the basic levy for livestock manure produced in the Flanders Region (EUR 0.00), even though the Member State from which the surpluses of manure are exported itself provides for a reduction of the levy on the exportation of those surpluses of manure to other Member States?


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