# C_2008008EN.01000602.xml

| 12.1.2008 | EN | Official Journal of the European Union | C 8/6 |
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12.1.2008

EN

Official Journal of the European Union

C 8/6

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Reference for a preliminary ruling from the Hof van beroep te Antwerpen (Belgium) lodged on 29 October 2007 — N.V. Gerlach & Co v Belgische Staat

(Case C-477/07)

(2008/C 8/11)

Language of the case: Dutch

Referring court

Hof van beroep te Antwerpen

Parties to the main proceedings

Applicant: N.V. Gerlach & Co

Applicant:

Defendant: Belgische Staat

Defendant:

Questions referred

| 1. | Is the entry in the accounts referred to in Article 221(1) of the Community Customs Code (established by Council Regulation (EEC) No 2913/92 of 12 October 1992 (1); hereinafter ‘the customs code’) the entry in the accounts referred to in Article 217 of the customs code, which consists in the amount of duty being entered by the customs authorities in the accounting records or on any other equivalent medium, and is that entry in the accounts to be distinguished from the inclusion of the amount of duty in the accounts for own resources as referred to in Article 6 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (2) (now Article 6 of Council Regulation 1150/2000 (EC, Euratom) of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources (3))? |
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1.

Is the entry in the accounts referred to in Article 221(1) of the Community Customs Code (established by Council Regulation (EEC) No 2913/92 of 12 October 1992 (1); hereinafter ‘the customs code’) the entry in the accounts referred to in Article 217 of the customs code, which consists in the amount of duty being entered by the customs authorities in the accounting records or on any other equivalent medium, and is that entry in the accounts to be distinguished from the inclusion of the amount of duty in the accounts for own resources as referred to in Article 6 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (2) (now Article 6 of Council Regulation 1150/2000 (EC, Euratom) of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources (3))?

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| 2. | Is Article 221(1) of the customs code to be understood to mean that notification of the amount of duty by the customs authorities to the debtor in accordance with appropriate procedures can be regarded as the communication of the amount of duty to the debtor as referred to in Article 221(1) of the customs code only if the amount of duty has previously been entered in the accounts by the customs authorities? |
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2.

Is Article 221(1) of the customs code to be understood to mean that notification of the amount of duty by the customs authorities to the debtor in accordance with appropriate procedures can be regarded as the communication of the amount of duty to the debtor as referred to in Article 221(1) of the customs code only if the amount of duty has previously been entered in the accounts by the customs authorities?

| 3. | Is Article 221(1) of the customs code to be understood to mean that, if the debtor is notified of the amount of duty by the customs authorities in accordance with appropriate procedures but without the amount of duty being entered in the accounts prior to the customs authorities' notification, payment of the amount of duty cannot be demanded, as a consequence of which, in order to obtain payment of the amount of duty, the customs authorities must again notify the debtor of the amount of duty in accordance with appropriate procedures after the amount of duty has been entered in the accounts and provided that the entry in the accounts occurs within the applicable limitation period? |
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3.

Is Article 221(1) of the customs code to be understood to mean that, if the debtor is notified of the amount of duty by the customs authorities in accordance with appropriate procedures but without the amount of duty being entered in the accounts prior to the customs authorities' notification, payment of the amount of duty cannot be demanded, as a consequence of which, in order to obtain payment of the amount of duty, the customs authorities must again notify the debtor of the amount of duty in accordance with appropriate procedures after the amount of duty has been entered in the accounts and provided that the entry in the accounts occurs within the applicable limitation period?

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(1)  Regulation establishing the Community Customs Code OJ 1992 L 302, p. 1.

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(2)  OJ 1989 L 155, p. 1.

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(3)  OJ 2000 L 130, p. 1.

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