Judgment of the Court (Second Chamber) of 16 October 2003 in Case C-91/02 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Hannl + Hofstetter Internationale Spedition GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland (Community Customs Code — Customs debt on importation — Charging of interest on arrears)
Date: 2003-11-29
Institutions: Court of Justice
Subjects: CCT duties, common customs tariff, customs duties, preliminary issue

29.11.2003

EN

Official Journal of the European Union

C 289/7

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Second Chamber)

of 16 October 2003

in Case C-91/02 (Reference for a preliminary ruling
from the Verwaltungsgerichtshof): Hannl + Hofstetter
Internationale Spedition GmbH v Finanzlandesdirektion
für Wien, Niederösterreich und Burgenland (1)

(Community Customs Code — Customs debt on importation
— Charging of interest on arrears)

(2003/C 289/12)

(Language of the case: German)

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

In Case C-91/02: Reference to the Court under Article 234 EC
for a preliminary
by the Verwaltungsgerichtshof (Austria)
ruling in the proceedings pending before that court between
Hannl + Hofstetter Internationale Spedition GmbH and Fi-
nanzlandesdirektion für Wien, Niederösterreich und Burgen-
land, on the interpretation of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the Community
Customs Code (OJ 1992 L 302, p. 1), and Commission
Regulation (EEC) No 2454/93 of 2 July 1993 laying down
provisions for the implementation of Regulation No 2913/92
(OJ 1993 L 253, p. 1), the Court (Second Chamber), composed
of: R. Schintgen (Rapporteur), President of the Chamber,
V. Skouris and N. Colneric, Judges, Advocate General: P. Léger,
Registrar: R. Grass, has given a judgment on 16 October 2003,
in which it has ruled:

Council Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code and Commission Regu-
lation (EEC) No 2454/93 of 2 July 1993 laying down provisions
the implementation of Regulation No 2913/92 must be
for
interpreted as not precluding legislation which provides for an increase
in duty in the event of the incurrence of a customs debt under
Articles 202 to 205 or 210 or 211 of the Customs Code or in the
event of subsequent recovery under Article 220 of the Customs Code,
corresponding to the amount which would have been incurred as
interest on arrears for the period between the incurrence of the customs
debt and the entry in the accounts or, in the case of subsequent
recovery under Article 220 of the Customs Code, between the date
when the customs debt originally entered in the accounts was due and
the subsequent entry in the accounts of that debt, provided that the
rate of interest is determined under conditions which are comparable
to those applicable under national law to infringements of the same
nature and gravity and which make the penalty effective, proportionate
and dissuasive. It is for the national court to determine whether the
rate of increase at issue in the main proceedings is consistent with
those principles.

(1) OJ C 144 of 15.6.2002.

(Sixth Chamber)

of 16 October 2003

in Case C-182/02 (Reference for a preliminary ruling from
the Conseil d’État): Ligue pour la protection des oiseaux
and Others v Premier ministre, Ministre de l’Aménage-
ment du territoire et de l’Environnement, interveners:
Union nationale des fédérations départementales de chas-
seurs, Association nationale des chasseurs de gibier
d’eau (1)

(Directive 79/409/EEC — Conservation of wild birds —
Opening and closing dates for hunting — Derogations)

(2003/C 289/13)

(Language of the case: French)

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

In Case C-182/02: Reference to the Court under Article 234
EC by the Conseil d’État (France) for a preliminary ruling in
the proceedings pending before that court between Ligue pour
la protection des oiseaux and Others and Premier ministre,
Ministre de l’Aménagement du territoire et de l’Environnement,
interveners: Union nationale des fédérations départementales
de chasseurs, Association nationale des chasseurs de gibier
d’eau, on the interpretation of Article 9(1)(c) of Council
Directive 79/409/EEC of 2 April 1979 on the conservation of
wild birds (OJ 1979 L 103, p. 1), the Court (Sixth Chamber),
composed of:
J.-P. Puissochet, President of the Chamber,
R. Schintgen, C. Gulmann (Rapporteur), V. Skouris and
N. Colneric, Judges; D. Ruiz-Jarabo Colomer, Advocate Gen-
eral; H. von Holstein, Deputy Registrar, has given a judgment
on 16 October 2003, in which it has ruled:

1. Article 9(1)(c) of Council Directive 79/409/EEC of 2 April
1979 on the conservation of wild birds permits a Member
State to derogate from the opening and closing dates for
hunting which follow from consideration of the objectives set
out in Article 7(4) of that directive.

2. Article 9 of Directive 79/409 must be interpreted as allowing
hunting to be authorised pursuant to Article 9(1)(c) where:

— there is no other satisfactory solution. That condition
would not be met, inter alia, if the sole purpose of the
derogation authorising hunting were to extend the hunting
periods for certain species of birds in territories which they
already frequent during the hunting periods fixed in
accordance with Article 7 of Directive 79/409;