# C_2011282EN.01000602.xml

| 24.9.2011 | EN | Official Journal of the European Union | C 282/6 |
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Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen (Belgium) lodged on 4 July 2011 — KGH Belgium NV v Belgische Staat

(Case C-351/11)

2011/C 282/12

Language of the case: Dutch

Referring court

Rechtbank van eerste aanleg te Antwerpen

Parties to the main proceedings

Applicant: KGH Belgium NV

Defendant: Belgische Staat

Question referred

| 1. | Is Article 217(2) of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1992 L 302, p. 1) to be interpreted as meaning that, when determining the practical procedures for the entry in the accounts of the amounts of duty, the Member States can confine themselves to including in their national legislation provisions stipulating merely:
—
that, for the purposes of such national legislation, ‘entry in the accounts’ is to mean ‘the entry, in the accounts or on any alternative medium, of the amount of duty corresponding to a customs debt’ — in this case, Article 1(6) of the General Law on customs and excise duty (Algemene Wet inzake douane en accijnzen), coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Wet inzake douane en accijnzen) (Belgisch Staatsblad of 12 August 1978, p. 9013) and replaced, with effect from 1 January 1994, by Article 1(4) of the Law amending the general law on customs and excise duty (Wet tot wijziging van de algemene wet inzake douane en accijnzen) (Belgisch Staatsblad of 30 December 1993, p. 29031);
and —
that the rules relating to entry in the accounts and conditions of payment of the amounts of duty payable pursuant to a customs debt are laid down in the regulations of the European Communities — in this case, Article 3 of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013), as amended, with effect from 1 July 1990, by Article 72 of the Law of 22 December 1989 relating to tax provisions (Wet houdende fiscale bepalingen) (Belgisch Staatsblad of 29 December 1989, p. 21141),
or must the Member States, in implementing Article 217(2) of the Community Customs Code, determine in their national legislation how the entry in the accounts provided for in Article 217(1) of the Community Customs Code is to be effected in practice, so that a debtor can ascertain whether such entry in the accounts has actually been effected by the customs authorities? | — | that, for the purposes of such national legislation, ‘entry in the accounts’ is to mean ‘the entry, in the accounts or on any alternative medium, of the amount of duty corresponding to a customs debt’ — in this case, Article 1(6) of the General Law on customs and excise duty (Algemene Wet inzake douane en accijnzen), coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Wet inzake douane en accijnzen) (Belgisch Staatsblad of 12 August 1978, p. 9013) and replaced, with effect from 1 January 1994, by Article 1(4) of the Law amending the general law on customs and excise duty (Wet tot wijziging van de algemene wet inzake douane en accijnzen) (Belgisch Staatsblad of 30 December 1993, p. 29031);
and | — | that the rules relating to entry in the accounts and conditions of payment of the amounts of duty payable pursuant to a customs debt are laid down in the regulations of the European Communities — in this case, Article 3 of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013), as amended, with effect from 1 July 1990, by Article 72 of the Law of 22 December 1989 relating to tax provisions (Wet houdende fiscale bepalingen) (Belgisch Staatsblad of 29 December 1989, p. 21141),
or must the Member States, in implementing Article 217(2) of the Community Customs Code, determine in their national legislation how the entry in the accounts provided for in Article 217(1) of the Community Customs Code is to be effected in practice, so that a debtor can ascertain whether such entry in the accounts has actually been effected by the customs authorities? |
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| — | that, for the purposes of such national legislation, ‘entry in the accounts’ is to mean ‘the entry, in the accounts or on any alternative medium, of the amount of duty corresponding to a customs debt’ — in this case, Article 1(6) of the General Law on customs and excise duty (Algemene Wet inzake douane en accijnzen), coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Wet inzake douane en accijnzen) (Belgisch Staatsblad of 12 August 1978, p. 9013) and replaced, with effect from 1 January 1994, by Article 1(4) of the Law amending the general law on customs and excise duty (Wet tot wijziging van de algemene wet inzake douane en accijnzen) (Belgisch Staatsblad of 30 December 1993, p. 29031);
and | | | | |
| — | that the rules relating to entry in the accounts and conditions of payment of the amounts of duty payable pursuant to a customs debt are laid down in the regulations of the European Communities — in this case, Article 3 of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013), as amended, with effect from 1 July 1990, by Article 72 of the Law of 22 December 1989 relating to tax provisions (Wet houdende fiscale bepalingen) (Belgisch Staatsblad of 29 December 1989, p. 21141),
or must the Member States, in implementing Article 217(2) of the Community Customs Code, determine in their national legislation how the entry in the accounts provided for in Article 217(1) of the Community Customs Code is to be effected in practice, so that a debtor can ascertain whether such entry in the accounts has actually been effected by the customs authorities? | | | | |

| 2. | Is Article 217(2) of the Community Customs Code to be interpreted as meaning that, where national legislation merely provides:
—
that, for the purposes of such national legislation, ‘entry in the accounts’ is to mean ‘the entry, in the accounts or on any alternative medium, of the amount of duty corresponding to a customs debt’ — in this case, Article 1(6) of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013) and replaced, with effect from 1 January 1994, by Article 1(4) of the Law amending the general law on customs and excise duty (Belgisch Staatsblad of 30 December 1993, p. 29031);
and —
that the rules relating to the entry in the accounts and conditions of payment of the amounts of duty payable pursuant to a customs debt are laid down in the regulations of the European Communities — in this case, Article 3 of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013), as amended, with effect from 1 July 1990, by Article 72 of the Law of 22 December 1989 relating to tax provisions (Belgisch Staatsblad of 29 December 1989, p. 21141),
the customs authorities can maintain that the entry by those authorities of the amount of duty on a ‘1552 B form’ or in a ‘PLDA’ (paperless customs and excise duty) debt database, or any other registration or entry by the customs authorities of the amount of duty on any other possible medium constitutes an entry in the accounts within the meaning of Article 217(1) of the Community Customs Code? | — | that, for the purposes of such national legislation, ‘entry in the accounts’ is to mean ‘the entry, in the accounts or on any alternative medium, of the amount of duty corresponding to a customs debt’ — in this case, Article 1(6) of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013) and replaced, with effect from 1 January 1994, by Article 1(4) of the Law amending the general law on customs and excise duty (Belgisch Staatsblad of 30 December 1993, p. 29031);
and | — | that the rules relating to the entry in the accounts and conditions of payment of the amounts of duty payable pursuant to a customs debt are laid down in the regulations of the European Communities — in this case, Article 3 of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013), as amended, with effect from 1 July 1990, by Article 72 of the Law of 22 December 1989 relating to tax provisions (Belgisch Staatsblad of 29 December 1989, p. 21141),
the customs authorities can maintain that the entry by those authorities of the amount of duty on a ‘1552 B form’ or in a ‘PLDA’ (paperless customs and excise duty) debt database, or any other registration or entry by the customs authorities of the amount of duty on any other possible medium constitutes an entry in the accounts within the meaning of Article 217(1) of the Community Customs Code? |
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| — | that, for the purposes of such national legislation, ‘entry in the accounts’ is to mean ‘the entry, in the accounts or on any alternative medium, of the amount of duty corresponding to a customs debt’ — in this case, Article 1(6) of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013) and replaced, with effect from 1 January 1994, by Article 1(4) of the Law amending the general law on customs and excise duty (Belgisch Staatsblad of 30 December 1993, p. 29031);
and | | | | |
| — | that the rules relating to the entry in the accounts and conditions of payment of the amounts of duty payable pursuant to a customs debt are laid down in the regulations of the European Communities — in this case, Article 3 of the General Law on customs and excise duty, coordinated by the Royal Decree of 18 July 1977 (Belgisch Staatsblad of 21 September 1977, p. 11425), confirmed by the Law of 6 July 1978 on customs and excise duty (Belgisch Staatsblad of 12 August 1978, p. 9013), as amended, with effect from 1 July 1990, by Article 72 of the Law of 22 December 1989 relating to tax provisions (Belgisch Staatsblad of 29 December 1989, p. 21141),
the customs authorities can maintain that the entry by those authorities of the amount of duty on a ‘1552 B form’ or in a ‘PLDA’ (paperless customs and excise duty) debt database, or any other registration or entry by the customs authorities of the amount of duty on any other possible medium constitutes an entry in the accounts within the meaning of Article 217(1) of the Community Customs Code? | | | | |

| 3. | On the assumption that the entry by the customs authorities of the amount of duty on a 1552 B form may be deemed to constitute an entry in the accounts within the meaning of Article 217(1) of the Community Customs Code, is Article 217 of the Community Customs Code to be interpreted as meaning that only the entry on a 1552 B form of the precise amount of the duty arising pursuant to a customs debt constitutes an entry in the accounts within the meaning of Article 217(1) of the Community Customs Code? |
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