# C_2009220EN.01000902.xml

| 12.9.2009 | EN | Official Journal of the European Union | C 220/9 |
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12.9.2009

EN

Official Journal of the European Union

C 220/9

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Judgment of the Court (Second Chamber) of 16 July 2009 (references for a preliminary ruling from the Hof van Cassatie van België — Belgium) — Gilbert Snauwaert, Algemeen Expeditiebedrijf Zeebrugge BVBA, Coldstar NV, Dirk Vlaeminck, Jeroen Den Haerynck, Ann De Wintere (C-124/08), Géry Deschaumes (C-125/08) v Belgische Staat

(Joined Cases C-124/08 and C-125/08) (1)

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(Regulation (EEC) No 2913/92 - Community Customs Code - Customs debt - Amount of duty - Communication to the debtor - Act that could give rise to criminal court proceedings)

2009/C 220/14

Language of the cases: Dutch

Referring court

Referring court

Hof van Cassatie van België

Parties to the main proceedings

Parties to the main proceedings

Appellants: Gilbert Snauwaert, Algemeen Expeditiebedrijf Zeebrugge BVBA, Coldstar NV, Dirk Vlaeminck, Jeroen Den Haerynck, Ann De Wintere (C124/08), Géry Deschaumes (C-125/08)

Appellants:

Respondent: Belgische Staat

Respondent:

Re:

Re:

Reference for a preliminary ruling — Hof van Cassatie van België — Interpretation of Article 221(1) and (3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (version in force in 1992) (OJ 1992 L 302, p. 1) — Post-clearance recovery of import or export duties — Whether or not the amount of the duty owed must be entered in the accounts before being communicated to the debtor — Limitation period — Customs fraud — Finding of joint and several liability

Operative part of the judgment

Operative part of the judgment

| 1. | Article 221(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the amount of import or export duty due may be validly communicated to the debtor by the customs authorities, in accordance with appropriate procedures, only if the amount of that duty has been entered in the accounts beforehand by those authorities. |
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1.

Article 221(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the amount of import or export duty due may be validly communicated to the debtor by the customs authorities, in accordance with appropriate procedures, only if the amount of that duty has been entered in the accounts beforehand by those authorities.

| 2. | Article 221(3) of Regulation No 2913/92 must be interpreted as meaning that the customs authorities may, after the expiry of the period of three years from the date on which the customs debt was incurred, validly communicate to the debtor the amount of duty legally due, where the exact amount of that duty could not be determined by those authorities as a result of an act that could give rise to criminal court proceedings. That includes cases where the debtor has not committed that act. |
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2.

Article 221(3) of Regulation No 2913/92 must be interpreted as meaning that the customs authorities may, after the expiry of the period of three years from the date on which the customs debt was incurred, validly communicate to the debtor the amount of duty legally due, where the exact amount of that duty could not be determined by those authorities as a result of an act that could give rise to criminal court proceedings. That includes cases where the debtor has not committed that act.

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(1)  OJ C 142, 07.06.2008.

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