Judgment of the Court of 17 June 2003 in Case C-383/01 (Reference for a preliminary ruling from the Østre Landsret): De Danske Bilimportører v Skatteministeriet, Told- og Skattestyrelsen (Free movement of goods — Charge on the registration of new motor vehicles — Internal taxation — Measure having an equivalent effect to a quantitative restriction)
Date: 2003-08-02
Institutions: Court of Justice
Subjects: import restriction, interpretation of the law, tax system, vehicle registration

2.8.2003

EN

Official Journal of the European Union

C 184/11

JUDGMENT OF THE COURT

(Third Chamber)

of 26 June 2003

in Case C-334/01 (Reference for a preliminary ruling from
the Verwaltungsgericht Frankfurt am Main): Glencore
Grain Rotterdam BV v Bundesanstalt für Landwirtschaft
und Ernährung (1)

(Agriculture — Common organisation of the markets in
cereals — Standing invitation to tender — Cereal products
for export to ACP States — Event causing time to begin to
run for production of proof of entry for consumption into the
State of destination — Second indent of the second subpar-
agraph of Article 8(2) of Regulation (EC) No 2372/95 and
Article 47(2) of Regulation (EEC) No 3665/87)

(2003/C 184/19)

(Language of the case: German)

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

In Case C-334/01: Reference to the Court under Article 234
EC by the Verwaltungsgericht Frankfurt am Main (Germany)
for a preliminary ruling in the proceedings pending before that
court between Glencore Grain Rotterdam BV and Bundesanstalt
für Landwirtschaft und Ernährung, on the interpretation of the
second indent of
the second paragraph of Article 8(2) of
Commission Regulation (EC) No 2372/95 of 10 October
1995 on the issuing of standing invitations to tender for the
sale of common wheat of breadmaking quality held by the
French and German intervention agencies for export to certain
ACP countries in the 1995/96 marketing year (OJ 1995 L 242,
p. 3) and of Article 47(2) of Commission Regulation (EEC)
No 3665/87 of 27 November 1987 laying down common
detailed rules for
the system of export
refunds on agricultural products (OJ 1987 L 351, p. 1), as
amended by Commission Regulation (EC) No 2955/94 of
5 December 1994 (OJ 1994 L 312, p. 5), the Court (Third
Chamber), composed of:
the
Chamber, F. Macken (Rapporteur) and J.N. Cunha Rodrigues,
J. Mischo, Advocate General; L. Hewlett, Principal
Judges;
the Registrar, has given a judgment on
Administrator,
26 June 2003, in which it has ruled:

J.-P. Puissochet, President of

the application of

for

The second indent of
the second subparagraph of Article 8(2) of
Commission Regulation (EC) No 2372/95 of 10 October 1995 on
the issuing of standing invitations to tender for the sale of common
wheat of breadmaking quality held by the French and German
intervention agencies for export
in the
1995/96 marketing year must be interpreted as meaning that proof
of importation of the goods into the ACP State or States concerned,
which is necessary for release of the security of ECU 40 per tonne,
must be supplied,
in accordance with Article 47(2) of Commission
Regulation (EEC) No 3665/87 of 27 November 1987 laying down
the system of export
common detailed rules for the application of
refunds on agricultural products, as amended by Commission Regula-

to certain ACP countries

tion (EC) No 2955/94 of 5 December 1994, within 12 months
following the date of acceptance of the export declaration, except in
cases of
force majeure or where the exporter, having acted with
diligence in seeking to obtain that proof, is unable to submit it within
that period and the competent authority has granted an extension of
the deadline.

(1) OJ C 317 of 10.11.2001.

JUDGMENT OF THE COURT

of 17 June 2003

in Case C-383/01 (Reference for a preliminary ruling from
the Østre Landsret): De Danske Bilimportører v Skattemi-
nisteriet, Told- og Skattestyrelsen (1)

(Free movement of goods — Charge on the registration of
new motor vehicles — Internal taxation — Measure having
an equivalent effect to a quantitative restriction)

(2003/C 184/20)

(Language of the case: Danish)

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

In Case C-383/01: Reference to the Court under Article 234
EC by the Østre Landsret (Denmark) for a preliminary ruling
in the proceedings pending before that court between De
Danske Bilimportører and Skatteministeriet, Told- og Skatte-
styrelsen, on the interpretation of Articles 28 EC and 30 EC,
the Court, composed of: J.-P. Puissochet, President of the Sixth
Chamber, acting for the President, M. Wathelet (Rapporteur)
and R. Schintgen (Presidents of Chambers), C. Gulmann, A. La
Pergola, P. Jann, V. Skouris, F. Macken, N. Colneric, S. von Bahr
Jacobs, Advocate
and J.N. Cunha Rodrigues,
General; H. von Holstein, Deputy Registrar, has given a judg-
ment on 17 June 2003, in which it has ruled:

Judges; F.G.

such as

1. A charge on the registration of new motor vehicles established
by a Member State which does not have any domestic produc-
tion of vehicles,
lov om
that
registreringsafgift af motorkøretøjer (Law on registration duty
on motor vehicles), in the version resulting from Consolidating
Law No 222 of 14 April 1999, constitutes internal taxation
whose compatibility with Community law must be examined in
the light not of Article 28 EC, but of Article 90 EC.

laid down by the

2. Article 90 EC must be interpreted as not precluding such a

charge.

(1) OJ C 331 of 24.11.2001.