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Document C2004/262/18
Judgment of the Court (First Chamber) of 9 September 2004 in Case C-72/03 (reference for a preliminary ruling from the Commissione tributaria di Massa): Carbonati Apuani Srl v Comune di Carrara (Charges having effect equivalent to a customs duty — Tax levied on marble excavated in the territory of a municipality on its being transported across the boundaries of the municipal territory)
Judgment of the Court (First Chamber) of 9 September 2004 in Case C-72/03 (reference for a preliminary ruling from the Commissione tributaria di Massa): Carbonati Apuani Srl v Comune di Carrara (Charges having effect equivalent to a customs duty — Tax levied on marble excavated in the territory of a municipality on its being transported across the boundaries of the municipal territory)
Judgment of the Court (First Chamber) of 9 September 2004 in Case C-72/03 (reference for a preliminary ruling from the Commissione tributaria di Massa): Carbonati Apuani Srl v Comune di Carrara (Charges having effect equivalent to a customs duty — Tax levied on marble excavated in the territory of a municipality on its being transported across the boundaries of the municipal territory)
IO C 262, 23.10.2004, p. 9–10
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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23.10.2004 |
EN |
Official Journal of the European Union |
C 262/9 |
JUDGMENT OF THE COURT
(First Chamber)
of 9 September 2004
in Case C-72/03 (reference for a preliminary ruling from the Commissione tributaria di Massa): Carbonati Apuani Srl v Comune di Carrara (1)
(Charges having effect equivalent to a customs duty - Tax levied on marble excavated in the territory of a municipality on its being transported across the boundaries of the municipal territory)
(2004/C 262/18)
Language of the case: Italian
In Case C-72/03: reference for a preliminary ruling under Article 234 EC from the Commissione tributaria di Massa Carrara (Italy), by decision of 11 December 2002, registered at the Court on 18 February 2003, in the proceedings brought by Carbonati Apuani Srl v Comune di Carrara — the Court (First Chamber), composed of: P. Jann, President of the Chamber, A. Rosas, S. von Bahr, R. Silva de Lapuerta and K. Lenaerts (Rapporteur), Judges; M. Poiares Maduro, Advocate General; L. Hewlett, Principal Administrator, gave a judgment on 9 September 2004, the operative part of which is as follows:
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1. |
A tax proportionate to the weight of goods, levied in one municipality of a Member State only and imposed on one class of goods when those goods are transported beyond the territorial boundaries of that municipality, constitutes a charge having effect equivalent to a customs duty on exports within the meaning of Article 23 EC, despite the fact that it is imposed also on goods the final destination of which is within the Member State concerned. |
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2. |
Article 23 EC cannot be relied on in support of claims for refunds of sums levied by way of the marble tax before 16 July 1992, except by claimants who had, before that date, initiated legal proceedings or raised an equivalent claim. |