Roghnaigh na gnéithe turgnamhacha is mian leat a thriail

Is sliocht ón suíomh gréasáin EUR-Lex atá sa doiciméad seo

Doiciméad 62008CN0125

    Case C-125/08: Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — G.C. Deschaumes v Belgian State

    IO C 142, 7.6.2008, lch. 16-16 (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 142/16


    Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — G.C. Deschaumes v Belgian State

    (Case C-125/08)

    (2008/C 142/24)

    Language of the case: Dutch

    Referring court

    Hof van Cassatie van België

    Parties to the main proceedings

    Appellant: G. Deschaumes

    Respondent: Belgian State

    Question referred

    Should Article 221(1) of the Community Customs Code (CCC) (1) be construed as meaning that the prescribed communication of a customs debt to the person liable for payment can lawfully be effected only after the customs debt has been entered in the accounts or, in other words, that the communication of a customs debt to the person liable for payment, as prescribed in Article 221(1) of the CCC, must always be preceded by its entry in the accounts if it is to be lawful and to comply with Article 221(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).


    Barr