# C_2006294EN.01001302.xml

| 2.12.2006 | EN | Official Journal of the European Union | C 294/13 |
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2.12.2006

EN

Official Journal of the European Union

C 294/13

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Judgment of the Court (Second Chamber) of 5 October 2006 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Klagenfurt, Austria) — Amalia Valeško v Zollamt Klagenfurt

(Case C-140/05) (1)

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(Act of Accession to the European Union - Transitional measures - Annex XIII - Taxation - Cigarettes imported from Slovenia - Import into Austria in travellers' personal luggage - Exemption from excise duty limited to certain quantities - Possibility of maintaining until 31 December 2007 the quantitative limits applied to imports from third countries - Directive 69/169/EEC)

(2006/C 294/22)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Klagenfurt

Parties to the main proceedings

Applicant: Amalia Valeško

Applicant:

Defendant: Zollamt Klagenfurt

Defendant:

Re:

Reference for a preliminary ruling — Unabhängiger Finanzsenat, Außenstelle Klagenfurt (Austria) — Interpretation of Articles 23 EC, 25 EC and 26 EC and of Annex XIII: List referred to in Article 24 of the Act of Accession: Slovenia; Heading 6. Taxation, paragraph 2, of the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded (OJ 2003 L 236, p. 906) — Maintenance by the Member States during the transition period of the same quantitative limits, for cigarettes imported from Slovenia without payment of additional excise duty as those applied with regard to cigarette imports from third countries — Limitation of the quantity which may be imported by an individual who is resident on national territory that is stricter than that fixed for most third countries

Operative part of the judgment

| 1) | Section 6(2) of Annexe XIII to the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the treaties on which the European Union is founded is to be interpreted as meaning that it does not preclude the Republic of Austria from maintaining, on a transitional basis, its legislation containing an exemption from excise duty reduced to 25 cigarettes for cigarettes coming from Slovenia imported into the Republic of Austria in the personal luggage of travellers resident in that Member State and entering it directly via its land border or inland waters. |
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1)

Section 6(2) of Annexe XIII to the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the treaties on which the European Union is founded is to be interpreted as meaning that it does not preclude the Republic of Austria from maintaining, on a transitional basis, its legislation containing an exemption from excise duty reduced to 25 cigarettes for cigarettes coming from Slovenia imported into the Republic of Austria in the personal luggage of travellers resident in that Member State and entering it directly via its land border or inland waters.

| 2) | Articles 23 EC, 25 EC and 26 EC must be interpreted as meaning that they do not prohibit national legislation such as that at issue in the main proceedings, under which the exemption from excise duty for cigarettes imported in travellers' personal luggage is limited to 25 units on entry to the Republic of Austria from certain other Member States, in particular the Republic of Slovenia, notwithstanding the fact that, following the last enlargement of the European Union, that reduced exemption no longer applies to any third country with the sole exception of the Swiss Samnauntal customs enclave, since imports of cigarettes from third countries generally benefit from an exemption for 200 units. |
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2)

Articles 23 EC, 25 EC and 26 EC must be interpreted as meaning that they do not prohibit national legislation such as that at issue in the main proceedings, under which the exemption from excise duty for cigarettes imported in travellers' personal luggage is limited to 25 units on entry to the Republic of Austria from certain other Member States, in particular the Republic of Slovenia, notwithstanding the fact that, following the last enlargement of the European Union, that reduced exemption no longer applies to any third country with the sole exception of the Swiss Samnauntal customs enclave, since imports of cigarettes from third countries generally benefit from an exemption for 200 units.

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(1)  OJ C 143, 11.06.2005.

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