# C_2009220EN.01002201.xml

| 12.9.2009 | EN | Official Journal of the European Union | C 220/22 |
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12.9.2009

EN

Official Journal of the European Union

C 220/22

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Reference for a preliminary ruling from the Latvijas Republikas Augstākās tiesas Senāta Administratīvo lietu departaments (Latvian Republic) lodged on 7 July 2009 — SIA Pakora Pluss v Valsts ieņēmumu dienests

(Case C-248/09)

2009/C 220/43

Language of the case: Latvian

Referring court

Referring court

Latvijas Republikas Augstākās tiesas Senāta Administratīvo lietu departaments

Parties to the main proceedings

Parties to the main proceedings

Applicant: SIA Pakora Pluss

Applicant:

Defendant: Valsts ieņēmumu dienests

Defendant:

Questions referred

Questions referred

| 1. | Can export formalities be regarded as completed for the purpose of [Annex IV, Chapter 5,] paragraph 1 of the Act of Accession, if a cargo manifest has been filled in but the actions required by Article 448 of Regulation No 2454/93 (1) have not been performed (the German customs authorities had not given the Latvian customs authorities proper notification of the shipping company’s request)? |
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1.

Can export formalities be regarded as completed for the purpose of [Annex IV, Chapter 5,] paragraph 1 of the Act of Accession, if a cargo manifest has been filled in but the actions required by Article 448 of Regulation No 2454/93 (1) have not been performed (the German customs authorities had not given the Latvian customs authorities proper notification of the shipping company’s request)?

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| 2. | If they cannot, then in circumstances such as those in question can the rules governing the customs procedure (Regulations Nos 2913/92 (2) and 2454/93) be regarded as quite inapplicable? |
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2.

If they cannot, then in circumstances such as those in question can the rules governing the customs procedure (Regulations Nos 2913/92 (2) and 2454/93) be regarded as quite inapplicable?

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| 3. | If the answer to the first question is affirmative, must Annex IV, Chapter 5, paragraph 1, of the Act of Accession to the European Union be interpreted as meaning that, when goods moving in the enlarged Community after being the subject of export formalities are not put into free circulation, they are not free of customs duties or other customs measures, even though it is beyond doubt that those goods have the status of Community goods? In other words, is it in the circumstances of the case decisive that the customs procedure of release for free circulation has been completed? |
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3.

If the answer to the first question is affirmative, must Annex IV, Chapter 5, paragraph 1, of the Act of Accession to the European Union be interpreted as meaning that, when goods moving in the enlarged Community after being the subject of export formalities are not put into free circulation, they are not free of customs duties or other customs measures, even though it is beyond doubt that those goods have the status of Community goods? In other words, is it in the circumstances of the case decisive that the customs procedure of release for free circulation has been completed?

| 4. | Is value added tax to be included in the definition of import duties laid down in Article 4(10) of Regulation No 2913/92? |
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4.

Is value added tax to be included in the definition of import duties laid down in Article 4(10) of Regulation No 2913/92?

| 5. | If it is, is the obligation to pay value added tax, which is charged as a customs duty on the import of goods, imposed on the principal or on the final consumer of the goods? Are there any circumstances that might permit that obligation to be shared? |
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5.

If it is, is the obligation to pay value added tax, which is charged as a customs duty on the import of goods, imposed on the principal or on the final consumer of the goods? Are there any circumstances that might permit that obligation to be shared?

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(1)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).

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(2)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).

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