# C_2011152EN.01000702.xml

| 21.5.2011 | EN | Official Journal of the European Union | C 152/7 |
| --- | --- | --- | --- |

21.5.2011

EN

Official Journal of the European Union

C 152/7

---

Judgment of the Court (Fifth Chamber) of 31 March 2011 (reference for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna, formerly Nachalnik na Mitnitsa Sofia

(Case C-546/09) (1)

1

(Customs Code - Customs duties - Customs debt on importation - Interest on arrears - Period for the collection of interest on arrears - Compensatory interest)

2011/C 152/12

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 AD

Applicant:

Defendant: Nachalnik na Mitnitsa Stolichna, formerly Nachalnik na Mitnitsa Sofia

Defendant:

Re:

Re:

Reference for a preliminary ruling — Varhoven Administrativen Sad — Interpretation of Articles 214(3), 222(1)(a) and 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) and of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92 (OJ 1993 L 253, p. 1) — Charging by the national authorities of interest on arrears in respect of the amount of additional customs duties, for the period which follows the initial entry of customs duties in the accounts — Charging of compensatory interest in respect of the period from the date of the customs declaration until the subsequent entry in the accounts of the amount payable — Possibility of an increase, when customs debts are subsequently entered in the accounts, equal to the amount of interest on arrears calculated from the date on which the debt is incurred until the date of subsequent entry in the accounts

Operative part of the judgment

Operative part of the judgment

| 1. | Article 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Council Regulation (EC) No 1791/2006 of 20 November 2006, must be interpreted as meaning that interest on arrears in relation to customs duties still to be recovered may be charged under that provision only in respect of the period falling after the deadline by which those duties were to be paid. |
| --- | --- |

1.

Article 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Council Regulation (EC) No 1791/2006 of 20 November 2006, must be interpreted as meaning that interest on arrears in relation to customs duties still to be recovered may be charged under that provision only in respect of the period falling after the deadline by which those duties were to be paid.

| 2. | In the absence of corresponding provisions in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, as amended by Commission Regulation (EC) No 214/2007 of 28 February 2007, Article 214(3) of Regulation No 2913/92, as amended by Regulation No 1791/2006, must be interpreted as meaning that national authorities may not, on the basis of that provision, charge the person owing the customs debt compensatory interest in respect of the period between the date of the original customs declaration and the date of the subsequent entry in the accounts. |
| --- | --- |

2.

In the absence of corresponding provisions in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, as amended by Commission Regulation (EC) No 214/2007 of 28 February 2007, Article 214(3) of Regulation No 2913/92, as amended by Regulation No 1791/2006, must be interpreted as meaning that national authorities may not, on the basis of that provision, charge the person owing the customs debt compensatory interest in respect of the period between the date of the original customs declaration and the date of the subsequent entry in the accounts.

| 3. | The general principles of EU law and, in particular, the principle of the legality of criminal offences and penalties preclude national authorities from applying, to a customs offence, a penalty for which no express provision is made under the national legislation. |
| --- | --- |

3.

The general principles of EU law and, in particular, the principle of the legality of criminal offences and penalties preclude national authorities from applying, to a customs offence, a penalty for which no express provision is made under the national legislation.

---

(1)  OJ C 80, 27.3.2010.

1

---