Case C-422/00: Reference for a preliminary ruling by the VAT and Duties Tribunal, London Tribunal Centre, by direction of that court of 19 October 2000, in the case of Capespan International plc against Commissioners of Customs and Excise
Date: 2001-01-27
Institutions: Court of Justice
Subjects: customs regulations, customs valuation, fresh fruit, fresh vegetable, import, interpretation of the law

C 28/18

EN

Official Journal of the European Communities

27.1.2001

Reference for a preliminary ruling by the Unabhängiger
Verwaltungssenat für Kärnten by order of 8 November
2000 in the case of the Mayor of the provincial capital
Klagenfurt against Renate Sterbenz

(i)

(Case C-421/00)

(2001/C 28/33)

Reference has been made to the Court of Justice of the
European Communities by order of the Unabhängiger Verwal-
tungssenat für Kärnten (Independent Administrative Chamber
for Carinthia) of 8 November 2000, which was received at the
Court Registry on 14 November 2000, for a preliminary ruling
in the case of the Mayor of the provincial capital Klagenfurt
against Renate Sterbenz on the following question:

‘Are Article 28 (ex Article 30) of the EC Treaty as amended by
the Treaty of Amsterdam and Articles 2(1)(b) and 15(1) and
(2) of Council Directive 79/112/EEC of 18 December 1978 on
the approximation of the laws of the Member States relating
to the labelling, presentation and advertising of foodstuffs for
sale to the ultimate consumer (OJ 1979 L 33, p. 1) in the
applicable version to be interpreted as precluding national
legislation prohibiting any health-related information from
appearing on the labelling and presentation of foodstuffs,
products intended for human consumption and additives for
general consumption, save if expressly authorised? (Paragraph
9(1)(a) to (c) and (3) of the LMG 1975, BGBl. No. 1975/86 in
the applicable version)’.

For products listed in the Annex to Commission Regu-
lation (EC) No. 3223/94 (1) (‘Regulation 3223/94’), as
replaced by Commission Regulation (EC) No. 1890/96 (2),
and entered into the European Community from
18 March 1997 but before 18 July 1998, being the date
upon which Commission Regulation (EC) No. 1498/98 (3)
(‘Regulation 1498/98’) amending Article 5 of Regulation
3223/94 is expressed to have entered into force, is the
customs value of such products to be determined in
accordance with

a)

the rules set out in Chapter 3 of Title II (namely
Articles 28 to 36) to Council Regulation (EEC)
No. 2913/92 (4) (‘the Code’) and the rules set out in
Title V (namely Articles 141 to 181a) to Com-
mission Regulation (EEC) No. 2454/93 (5)
(‘the
Implementing Regulation’); or

b)

Article 5 of Regulation 3223/94?

(ii)

If the customs value is not to be determined in accordance
with either of the above, what is the correct basis for the
determination of the customs value of such products?

(iii)

Is Regulation 1498/98, amending with effect from 18 July
1998 Article 5 of Regulation 3223/94 on detailed rules
for the application of the import arrangements for fruit
and vegetables published in the Official Journal of the
European Communities [OJ No L 198, 15.07.98 p. 4],
valid?

(iv)

If Regulation 1498/98 is not valid, how is the customs
value of products of the type identified in question (i),
which are entered into the European Community from
18 July 1998, to be determined?

Reference for a preliminary ruling by the VAT and Duties
Tribunal, London Tribunal Centre, by direction of that
court of 19 October 2000,
in the case of Capespan
International plc against Commissioners of Customs and
Excise

(v) Whether or not Regulation 1498/98 is valid, does
Regulation 3223/94 preclude the giving of a provisional
indication of customs value in accordance with Article
254 of the Implementing Regulation?

(Case C-422/00)

(2001/C 28/34)

Reference has been made to the Court of Justice of the
European Communities by a direction of the VAT and Duties
Tribunal, London Tribunal Centre, of 19 October 2000, which
was received at the Court Registry on 14 November 2000, for
a preliminary ruling in the case of Capespan International plc
against Commissioners of Customs and Excise, on the follow-
ing questions:

(1) of 21 December 1994 on detailed rules for the application of
the import arrangements for fruit and vegetables (OJ L 337,
24.12.1994, p. 66).

(2) OJ L 249, 1.10.1996, p. 29.
(3) OJ L 198, 15.7.1998, p. 4.
(4) Council Regulation (EEC) No 2913/92 of 12 October 1992
(OJ L 302,

establishing the Community Customs Code
19.10.1992, p. 1).

(5) of 2 July 1993 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 (OJ L 253, 11.10.1993,
p. 1).