Judgment of the Court (Fourth Chamber) of 17 June 2010 (reference for a preliminary ruling from the Commissione tributaria provinciale di Alessandria — Italy) — Agra Srl v Agenzia Dogane Ufficio delle Dogane di Alessandria

(Case C-75/09) (1)

(Regulation (EEC) No 2913/92 - Community Customs Code - Article 221(3) and (4) - Post-clearance recovery of the customs debt - Limitation period - Act which could give rise to criminal court proceedings)

2010/C 221/17

Language of the case: Italian

Referring court

Commissione tributaria provinciale di Alessandria

Parties to the main proceedings

Applicant: Agra Srl

Defendant: Agenzia Dogane Ufficio delle Dogane di Alessandria

Re:

Reference for a preliminary ruling — Commissione Tributaria Provinciale di Alessandria — Interpretation of Article 221(3) and (4) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Recovery of the customs debt — Exceeding the time-limit for communicating the amount of duty to be recovered in the case of a debt resulting from an act that could give rise to criminal court proceedings — National legislation providing for the suspension of that time-limit until the decision given on the criminal proceedings initiated because of the act that caused the customs debt has become definitive.

Operative part of the judgment

Article 221(3) and (4) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, must be interpreted as not precluding national legislation under which, where the failure to pay customs duty has its origins in a criminal offence, time for the purposes of the limitation period for recovery of the customs debt is to run from the date on which the order or judgment in the criminal proceedings becomes final.

(1)  OJ C 102, 1.5.2009.