# C_2010080EN.01000901.xml

| 27.3.2010 | EN | Official Journal of the European Union | C 80/9 |
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27.3.2010

EN

Official Journal of the European Union

C 80/9

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Reference for a preliminary ruling from the Varhoven Administrativen Sad (Bulgaria) lodged on 23 December 2009 — Aurubis Balgaria v Nachalnik na Mitnitsa — Sofia

(Case C-546/09)

2010/C 80/16

Language of the case: Bulgarian

Referring court

Referring court

Varhoven Administrativen Sad

Parties to the main proceedings

Parties to the main proceedings

Applicant: Aurubis Balgaria

Applicant:

Defendant: Nachalnik na Mitnitsa — Sofia

Defendant:

Questions referred

Questions referred

| 1. | Are national courts to interpret Article 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) as meaning that customs authorities may charge interest on arrears in respect of the amount of additional customs debts only in relation to the period following entry in the accounts, communication to the debtor and expiry of the period laid down by the customs authority pursuant to Article 222(1)(a) of the regulation for payment of the additional customs debts? |
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1.

Are national courts to interpret Article 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) as meaning that customs authorities may charge interest on arrears in respect of the amount of additional customs debts only in relation to the period following entry in the accounts, communication to the debtor and expiry of the period laid down by the customs authority pursuant to Article 222(1)(a) of the regulation for payment of the additional customs debts?

1

| 2. | Is Article 214(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code to be interpreted, in the absence of corresponding provisions in Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, (2) as meaning that national authorities may not charge compensatory interest in respect of the period between the time of the original customs declaration and the time of the subsequent entry in the accounts? |
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2.

Is Article 214(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code to be interpreted, in the absence of corresponding provisions in Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, (2) as meaning that national authorities may not charge compensatory interest in respect of the period between the time of the original customs declaration and the time of the subsequent entry in the accounts?

2

| 3. | Are the provisions of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code and of Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 to be interpreted as meaning that, where there are no national legal provisions which provide expressly, in the event of subsequent entry in the accounts, for an increase in the customs duty or another national penalty equal to the amount that would have been charged as interest on arrears in respect of the period between the time at which the customs debt was incurred and the time at which the subsequent entry in the accounts was made, Community law does not permit national courts to effect such an increase or impose such a penalty? |
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3.

Are the provisions of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code and of Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 to be interpreted as meaning that, where there are no national legal provisions which provide expressly, in the event of subsequent entry in the accounts, for an increase in the customs duty or another national penalty equal to the amount that would have been charged as interest on arrears in respect of the period between the time at which the customs debt was incurred and the time at which the subsequent entry in the accounts was made, Community law does not permit national courts to effect such an increase or impose such a penalty?

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(1)  OJ 1992 L 302, p. 1.

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(2)  OJ 1993 L 253, p. 1.

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