Judgment of the Court (Fifth Chamber) of 15 December 2004 in Case C-272/03 (reference for a preliminary ruling from the Bundesfinanzhof): Hauptzollamt Neubrandenburg v Jens Christian Siig (Community Customs Code — Incurrence of a customs debt — Temporary admission procedure — Change of the tractor of a semi-trailer)
Date: 2005-02-19
Institutions: Court of Justice
Subjects: commercial vehicle, customs regulations, customs territory (EU), extra-EU trade, interpretation of the law, vehicle registration

C 45/8

EN

Official Journal of the European Union

19.2.2005

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

(Second Chamber)

of 15 December 2004

of 16 December 2004

in Case C-272/03 (reference for a preliminary ruling from
the Bundesfinanzhof): Hauptzollamt Neubrandenburg v
Jens Christian Siig (1)

in Case C-293/03 (reference for a preliminary ruling from
the Tribunal du travail de Bruxelles): Gregorio My v Office
national des pensions (ONP) (1)

(Community Customs Code — Incurrence of a customs debt
— Temporary admission procedure — Change of the tractor
of a semi-trailer)

(Community officials — Transfer of pension rights —
Article 11 of Annex VIII to the Staff Regulations — Early
retirement pension — Reckoning of periods of employment
with the European Community — Article 10 EC)

(2005/C 45/15)

(Language of the case: German)

(2005/C 45/16)

(Language of the case: French)

In Case C-272/03: reference for a preliminary ruling under
Article 234 EC from the Bundesfinanzhof (Germany), made by
decision of 13 May 2003, received at the Court on 24 June
2003, in the proceedings between Hauptzollamt Neubranden-
burg and Jens Christian Siig, trading as ‘Internationale Trans-
port’ Export-Import – the Court: (Fifth Chamber) composed of
R. Silva de Lapuerta, President of the Chamber, C. Gulmann
Judges; A. Tizzano, Advocate General; R.
and R. Schintgen,
Grass, Registrar, has given a judgment on 15 December 2004,
in which it rules:

Articles 718(3)(d) and 670(p) of Commission Regulation (EEC) No
2454/93 of 2 July 1993 laying down provisions for the implementa-
tion of Council Regulation (EEC) No 2913/92 establishing the Com-
munity Customs Code must be interpreted as meaning that those
provisions prohibit the use of a road tractor registered outside the
customs territory of the Community to transport a semi-trailer from a
place within the customs territory of the Community, where the semi-
trailer is loaded with goods, to another place within the customs terri-
tory of the Community, where the semi-trailer is merely parked with a
view to being transported subsequently by another road tractor to the
consignee of the goods, who is established outside the customs territory
of the Community.

In Case C-293/03: REFERENCE for a preliminary ruling under
Article 234 EC from the Tribunal du travail de Bruxelles
(Belgium), made by decision of 20 May 2003, received at the
Court on 4 July 2003, in the proceedings between Gregorio
My and Office national des pensions (ONP) – the Court
(Second Chamber), composed of: C.W.A. Timmermans, Presi-
dent of the Chamber, C. Gulmann, R. Schintgen (Rapporteur),
G. Arestis and J. Klučka, Judges; A. Tizzano, Advocate General;
M. Múgica Arzamendi, Principal Administrator, for the Regis-
trar, has given a judgment on 16 December 2004, in which it
has ruled:

Article 10 EC, in conjunction with the Staff Regulations of Officials
of the European Communities, must be interpreted as meaning that
national
legislation which does not permit years of employment
completed by a Community citizen in the service of a Community
institution to be taken into account for the purposes of entitlement to
an early retirement pension under the national scheme is contrary to
those provisions.

(1) OJ C 213 of 06.09.2003

(1) OJ C 251 of 8.10.2003.