Judgment of the Court (Fifth Chamber) of 11 January 2001 in Case C-1/99 [reference for a preliminary ruling from the Tribunale Civile e Penale di Genova (Italy)]: Kofisa Italia Srl v Ministero delle Finanze, Servizio della Riscossione dei Tributi — Concessione Provincia di Genova — San Paolo Riscossioni Genova SpA (Reference for a preliminary ruling — Jurisdiction of the Court — National legislation adopting Community provisions — Community Customs Code — Appeal — Mandatory nature of the two stages of the appeal — Suspension of implementation of a decision of the customs authorities)
Date: 2001-06-02
Institutions: Court of Justice
Subjects: customs regulations, customs territory (EU), customs union, interpretation of the law, legal code, simplification of formalities

2.6.2001

EN

Official Journal of the European Communities

C 161/3

for a preliminary ruling in the proceedings pending before that
court between Westdeutsche Landesbank Girozentrale and
Friedrich Stefan, in the presence of: Republik O¨ sterreich — on
the interpretation of Article 73b of the EC Treaty (now
Article 56 EC) — the Court
(Fifth Chamber), composed
of: A. La Pergola, President of the Chamber, M. Wathelet
(Rapporteur), D.A.O. Edward, P. Jann and L. Sevo´ n, Judges;
P. Léger, Advocate General; H. von Holstein, Deputy Registrar,
for the Registrar, has given a judgment on 11 January 2001,
in which it has ruled:

1. Article 73b of the EC Treaty (now Article 56 EC) is to be
construed as precluding the application of national rules such
as those at issue in the main proceedings, requiring a mortgage
securing a debt payable in the currency of another Member
State to be registered in the national currency.

2. Article 73b of the Treaty is to be construed as meaning that it
did not apply in Austria prior to the date of accession of the
Republic of Austria to the European Union.

3. Article 73b of the Treaty is to be construed as incapable of
remedying, with effect from the entry into force of the EC Treaty
in Austria, a mortgage registration which, under the relevant
national
is vitiated from the outset by absolute and
incurable nullity such as to render that registration non-existent.

law,

(1) OJ C 71, 13.3.1999.

e Penale di Genova (District Court, Genoa),
Italy for a
preliminary ruling in the proceedings pending before that
court between Kofisa Italia Srl and Ministero delle Finanze,
Servizio della Riscossione dei Tributi — Concessione Provincia
di Genova — San Paolo Riscossioni Genova SpA — on the
interpretation of Articles 243 and 244 of Council Regulation
(EEC) No 2913/92 of 12 October 1992 establishing the
Community Customs Code (OJ 1992 L 302, p. 1) — the Court
(Fifth Chamber), composed of: A. La Pergola, President of the
Chamber, M. Wathelet, D.A.O. Edward, P. Jann (Rapporteur)
and L. Sevo´ n,
Judges; D. Ruiz-Jarabo Colomer, Advocate
General; H.A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 11 January 2001, in which it has
ruled:

1. Article 243 of Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs Code
is to be interpreted as meaning that it is for national law to
determine whether a trader must initially lodge an appeal before
the customs authority or whether he may appeal directly to the
judicial authority.

2. Article 244 of Regulation No 2913/92 is to be interpreted as
meaning that it confers the power to suspend implementation
of a contested decision exclusively on the customs authorities.
However, that provision does not limit the power of the judicial
authorities seised of a dispute pursuant to Article 243 of that
regulation to order such suspension in order to comply with
their obligation to ensure the full effectiveness of Community
law.

(1) OJ C 71, 13.3.1999.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 11 January 2001

in Case C-1/99 [reference for a preliminary ruling from
the Tribunale Civile e Penale di Genova (Italy)]: Kofisa
Italia Srl v Ministero delle Finanze, Servizio della Riscos-
sione dei Tributi — Concessione Provincia di Genova —
San Paolo Riscossioni Genova SpA (1)

(Reference for a preliminary ruling — Jurisdiction of the
Court — National legislation adopting Community pro-
visions — Community Customs Code — Appeal — Manda-
tory nature of the two stages of the appeal — Suspension of
implementation of a decision of the customs authorities)

JUDGMENT OF THE COURT

(Fifth Chamber)

of 11 January 2001

in Case C-226/99 [reference for a preliminary ruling from
the Tribunale Civile e Penale di Genova (Italy)]: Siples Srl,
in liquidation v Ministero delle Finanze, Servizio della
Riscossione dei Tributi — Concessione Provincia di
Genova — San Paolo Riscossioni Genova SpA (1)

(Common Customs Code — Appeals — Suspension of
implementation of a decision of the customs authorities)

(2001/C 161/05)

(2001/C 161/06)

(Language of the case: Italian)

(Language of the case: Italian)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-1/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Tribunale Civile

In Case C-226/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Tribunale Civile