Reference for a preliminary ruling by the College van Beroep voor het Bedrijfsleven by judgment of 28 May 2004 in the case of Transport Maatschappij Traffic B.V. v Staatssecretaris van Economische Zaken

(Case C-247/04)

(2004/C 217/22)

Reference has been made to the Court of Justice of the European Communities by judgment of 28 May 2004 of the College van Beroep voor het Bedrijfsleven (Administrative Court for Trade and Industry), which was received at the Court Registry on 11 June 2004, for a preliminary ruling in the case of Transport Maatschappij Traffic B.V. v Staatssecretaris van Economische Zaken on the following question:

‘Must the term “legally owed” in Article 236 of the Community Customs Code (the CCC) (1) be understood as referring exclusively to the question whether the conditions for the incurrence of a customs debt, as set out in Chapter 2 of Title VII of the CCC, are fulfilled or can legal indebtedness arise only if there are no grounds, including grounds under the national provisions in force as specified in Article 4(23) of the CCC, for challenging the notification that duties are owed?’

(1)  OJ L 302 of 13.10.1992, p. 1.