Judgment of the Court (Second Chamber) of 23 September 2004 in Case C-414/02: (reference for a preliminary ruling from the Verwaltungsgerichtshof): Spedition Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul v Finanzlandesdirektion für Oberösterreich (Community Customs Code — Article 202 — Accrual of the customs debt — Unlawful introduction into the Community customs territory — Meaning of ‘debtor’ of such a debt — Extension to the employer of liability for the debt of an employee who has committed irregularities in the performance of customs obligations)
Date: 2004-11-20
Institutions: Court of Justice
Subjects: customs debt, customs regulations, fraud, interpretation of the law

C 284/2

EN

Official Journal of the European Union

20.11.2004

— to identify the Seine bay, the Seine downstream of its conflu-
ence with the Andelle, the coastal waters of the Artois-Picardy
basin, Vilaine bay,
roadstead, Elorn estuary,
Douarnenez bay, Concarneau bay, the Gulf of Morbihan, the
Vistre downstream from Nîmes and Thau lagoon as sensitive
areas with respect to eutrophication, and

the Lorient

— to subject to more stringent treatment discharges of urban
waste water from the agglomerations — except for Vichy,
Aix-en-Provence, Mâcon, Créhange, Saint-Avold, Bailleul,
Aurillac, Montauban, Châtillon-sur-Seine and Gray —
referred to in the French authorities'
letter of 12 December
2000 and from the Montpellier agglomeration, and to subject
to more stringent treatment discharges of urban waste water
from agglomerations with a population equivalent (p.e.) of
more than 10 000 into the Seine bay, the Seine downstream
of its confluence with the Andelle, the coastal waters of the
Artois-Picardy basin, Vilaine bay, the Lorient roadstead, Elorn
estuary, Douarnenez bay, Concarneau bay,
the Gulf of
Morbihan,
the Vistre downstream from Nîmes and Thau
lagoon,

the French Republic has failed to fulfil its obligations pursuant to
Article 5(1) and (2) of, and Annex II
to, Council Directive
91/271/EEC of 21 May 1991 concerning urban waste water
treatment;

2. Dismisses the remainder of the action;

3. Orders the French Republic to pay the costs.

(1) OJ C 219 of 14.9.2002.

JUDGMENT OF THE COURT

(Third Chamber)

of 23 September 2004

in Case C-297/02: Italian Republic v Commission of the
European Communities (1)

(EAGGF — Clearance of accounts — Public storage of
alcohol — Aid for olive oil production — Financial years
1997, 1998 and 1999 — Decision 2002/523/EC)

(2004/C 284/03)

(Language of the case: Italian)

In Case C-297/02: application for annulment under Article 230
EC, brought on 21 August 2002, in the proceedings between
Italian Republic (Agent: I.M. Braguglia, assisted by M. Fiorilli)
and Commission of
the Euorpean Communities (Agent: A.
Aresu) — the Court (Third Chamber), composed of: A Rosas,
acting as President of the Third Chamber, R. Schintgen and N.
Colneric (Rapporteur), Judges; F.G. Jacobs, Advocate General; R.
Grass, Registrar, has given a judgment on 23 September 2004,
in which it has ruled:

1. The action is dismissed;

2. The Italian Republic is ordered to bear the costs.

(1) OJ C 247, 12.10.2002.

JUDGMENT OF THE COURT

(Second Chamber)

of 23 September 2004

in Case C-414/02: (reference for a preliminary ruling from
the Verwaltungsgerichtshof): Spedition Ulustrans, Uluslar-
arasi Nakliyat ve. Tic. A.S. Istanbul v Finanzlandesdirek-
tion für Oberösterreich (1)

(Community Customs Code — Article 202 — Accrual of the
customs debt — Unlawful introduction into the Community
customs territory — Meaning of ‘debtor’ of such a debt —
Extension to the employer of liability for the debt of an
employee who has committed irregularities in the perfor-
mance of customs obligations)

(2004/C 284/04)

(Language of the case: German)

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

In Case C-414/02: reference for a preliminary ruling under
Article 234 EC from the Verwaltungsgerichtshof
(Austria),
made by decision of 6 November 2002, received at the Court
on 19 November 2002, in the proceedings between Spedition
Ulustrans, Uluslararasi Nakliyat ve. Tic. A.S. Istanbul and Finan-
(Second
zlandesdirektion für Oberösterreich — the Court
Chamber), composed of: C.W.A. Timmermans, President of the
Chamber, C. Gulmann,
(Rapporteur), R.
Schintgen and F. Macken,
Judges; A. Tizzano, Advocate
General; R. Grass, Registrar, has given a judgment on 23
September 2004, in which it has ruled:

J.-P. Puissochet

Article 202(3) of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code is to be
interpreted as meaning that it does not preclude national legislation
such as Paragraph 79(2) of the Zollrechts-Durchführungsgesetz (Act
to implement customs law) which, in the event of unlawful introduc-
tion into the customs territory of the Community of goods subject to
import duties, makes the employer co-debtor of the customs debt of
the
the employee who introduced those goods in the conduct of
employer's affairs,
the
that
employer took part in the introduction of the goods and knew or
ought reasonably to have known that such introduction was unlawful.

such legislation requires

so long as

(1) OJ C 19, 25.1.2003.