Keywords

Summary



Keywords

1 Preliminary rulings - Jurisdiction of the Court - Limits - Interpretation sought owing to the applicability of provisions of Community law to an internal situation as a result of a reference made by national law - Jurisdiction to provide such an interpretation

(EC Treaty, Art. 177)

2 Customs union - Application of the customs rules - Right of action - Suspension of implementation - Conditions - Good reason to believe that a customs decision is inconsistent with customs legislation or risk of irreparable damage for the person concerned - Alternative conditions - `Irreparable damage' - Guidance provided by Article 185 of the Treaty for interpretation of that term

(EC Treaty, Art. 185; Council Regulation No 2913/92, Art. 244, second para.)

3 Customs union - Application of the customs rules - Right of action - Suspension of implementation - Suspension subject to provision of security - Condition - Risk of irreparable damage for the person concerned in the event of immediate implementation of the decision in question - Not relevant - Power of customs authorities not to require security - Condition - Risk of serious economic or social difficulties for the debtor - Whether permissible

(Council Regulation No 2913/92, Art. 244, second and third paras)

4 Customs union - Application of the customs rules - Right of action - Suspension of implementation - Provision of security - Setting of the amount of security - Whether the debtor's financial situation may be taken into consideration - Conditions

(Council Regulation No 2913/92, Art. 192 and Art. 244, third para.)

Summary

5 The Court has jurisdiction to give preliminary rulings on provisions of Community law in situations in which the facts of the case fall outside the scope of Community law where, in regulating internal situations, domestic legislation has adopted the same solutions as those adopted in Community law so as to provide for one single procedure in comparable situations. It is clearly in the Community interest that, in order to forestall future differences of interpretation, provisions or concepts taken from Community law should be interpreted uniformly, irrespective of the circumstances in which they are to apply.

6 On a proper construction of the second paragraph of Article 244 of Council Regulation 2913/92 establishing the Community Customs Code, the customs authorities should suspend implementation of a disputed customs decision in whole or in part where one only of the two conditions mentioned in that provision is fulfilled, so that suspension must be granted where there is a risk of irreparable damage to the person concerned. It is not necessary that there be reason to believe that the disputed decision is inconsistent with customs legislation.

As regards interpretation of the term `irreparable damage', guidance is provided by the interpretation of that term as a condition for the grant of an order suspending operation of an act under Article 185 of the Treaty.

7 The fact that irreparable damage may be suffered by the person concerned in the event of immediate implementation of a disputed customs decision does not prevent the customs authorities from making suspension of its implementation conditional upon the lodging of security. Although under the second paragraph of Article 244 of the Community Customs Code the condition relating to the risk of irreparable damage is a ground justifying suspension of implementation of a disputed decision, that condition is not relevant as regards the necessity of providing security.

However, if the requirement to lodge security is likely, owing to the debtor's circumstances, to cause serious economic or social difficulties, the customs authorities are free to decide not to require such security to be lodged. This would be the case if the debtor did not have sufficient means to provide such security.

8 Where suspension of implementation of a disputed customs decision is subject, under the third paragraph of Article 244 of the Community Customs Code, to the lodging of security, the amount of that security must be set at the precise amount of the debt or, if this cannot be established with certainty, at the maximum amount of the debt which has been, or may be, incurred, unless the requirement to provide security is likely to cause the debtor serious economic or social difficulties; if that is the case, the amount of security may be set, taking into account the debtor's financial situation, at an amount less than the total amount of the debt concerned.