Reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg by order of that court of 12 October 2005 in Gerlach & Co. mbH v Hauptzollamt Frankfurt (Oder)

(Case C-44/06)

(2006/C 86/21)

Language of the case: German

Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht des Landes Brandenburg (Finance Court of the Land of Brandenburg) (Germany) of 12 October 2005, received at the Court Registry on 30 January 2006, for a preliminary ruling in the proceedings between Gerlach & Co. mbH and Hauptzollamt Frankfurt (Oder) on the following question:

Is a national customs administration entitled to enter duties in its accounts before granting the period provided for in Article 11a(2) of Regulation (EEC) No 1062/87, (1) as amended by Regulation (EEC) No 1429/90, (2) with regard to the place where the offence or irregularity has been committed and to make that period legally binding for the first time during appeal proceedings?

(1)  OJ L 107, p. 1.

(2)  OJ L 137, p. 21.