Keywords

Summary



Keywords

1. Free movement of goods — Community external transit — Transportation under cover of a TIR carnet — Offences and irregularities — Place where the offence or irregularity was committed — Furnishing of proof by a guaranteeing association within the limitation period — Whether permissible — (Commission Regulation No 2454/93, Arts 454(3), first subpara., and 455)

2. Free movement of goods — Community external transit — Transportation under cover of a TIR carnet — Offences and irregularities — Place where the offence or irregularity was committed — Furnishing of proof by a guaranteeing association — Point at which time starts to run and length of period — Principle of legal certainty

3. Free movement of goods — Community external transit — Transportation under cover of a TIR carnet — Offences and irregularities — Obligations of the Member State detecting an offence — Obligation to investigate the actual place where the offence was committed and the identity of the customs debtors — Not included — (Commission Regulation No 2454/93, Arts 454 and 455)

Summary

1. The first subparagraph of Article 454(3) of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code does not preclude a guaranteeing association against which proceedings are brought by a Member State for payment of customs duties on the basis of the guarantee contract it has concluded with that State in accordance with the TIR Convention from being able to furnish proof of the place where the offence or irregularity was committed, provided that that proof is furnished within the period laid down in that provision, that time-limit being peremptory.

see para. 58, operative part 1

2. The first subparagraph of Article 454(3) and Article 455 of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code must be interpreted as meaning that the period within which a guaranteeing association against which proceedings are brought by a Member State for payment of customs duties on the basis of the guarantee contract it has concluded with that State in accordance with the TIR Convention may furnish proof of the place where the offence or irregularity was committed is two years running from the date of the claim for payment made to it.

As those provisions are manifestly erroneous and provide for several periods which could be taken into consideration, and having regard to the principle of legal certainty which constitutes a general principle of Community law and requires in particular that rules imposing charges on a taxpayer are clear and precise so that he can ascertain unequivocally what his rights and obligations are and take steps accordingly, the period applicable to the guaranteeing association is the one which is most favourable to it out of those which may be identified by the various references made in Articles 454 and 455 of the implementing regulation.

see paras 71-73, operative part 2

3. Articles 454 and 455 of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code do not require the Member State which detects an offence or irregularity in connection with a transport operation under cover of a TIR carnet, in addition to making the notifications prescribed in Article 455(1) of that regulation and an enquiry to the office of destination, to investigate the actual place where the offence or irregularity was committed and the identity of the customs debtors, by seeking the administrative assistance of another Member State for elucidation of the facts.

see para. 84, operative part 3