«(Community Customs Code – Customs debt on importation – Charging of interest on arrears)»
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(Council Regulation No 2913/92, Arts 202 to 205, 210, 211 and 220; Commission Regulation No 2454/93)
JUDGMENT OF THE COURT (Second Chamber)
16 October 2003 (1)
((Community Customs Code – Customs debt on importation – Charging of interest on arrears))
In Case C-91/02, REFERENCE to the Court under Article 234 EC by the Verwaltungsgerichtshof (Austria) for a preliminary ruling in the proceedings pending before that court between Hannl + Hofstetter Internationale Spedition GmbHand
Finanzlandesdirektion für Wien, Niederösterreich und Burgenland, on the interpretation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1),THE COURT (Second Chamber),,
after considering the written observations submitted on behalf of:
having regard to the report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 15 May 2003,
gives the following
On those grounds,
THE COURT (Second Chamber),
in answer to the question referred to it by the Verwaltungsgerichtshof by order of 28 February 2002, hereby rules:
Schintgen |
Skouris |
Colneric |
R. Grass |
V. Skouris |
Registrar |
President |