Judgment of the Court (Sixth Chamber) of 3 March 2005 in Case C-195/03 (reference for a preliminary ruling from the Hof van Beroep te Antwerpen): Ministerie van Financiën v Merabi Papismedov and Others (Community Customs Code — Presentation of goods to customs — Meaning — Cigarettes declared under the description ‘cookware’ — Incurrence of the customs debt on importation — Debtor of the customs debt)
Date: 2005-04-30
Institutions: Court of Justice
Subjects: Union transit, customs debt, customs inspection, customs regulations, interpretation of the law, product designation

C 106/6

EN

Official Journal of the European Union

30.4.2005

R. Schintgen, J. Makarczyk and J. Klučka, Judges; A. Tizzano,
Advocate General, K. Sztranc, Administrator, for the Registrar,
gave a judgment on 3 March 2005, the operative part of which
is as follows:

were not lawfully introduced into the customs territory of the Com-
munity if, in the documents lodged with the customs authorities,
the goods were wrongly designated.

Article 92 of the Treaty (now, after amendment, Article 87 EC) must
be interpreted as meaning that a rule, such as that laid down by Para-
graph XIV(3) of Federal Law 21/1995, as amended by Federal Law
756/1996, providing that the changeover for medical practitioners
from taxable to exempt status for the purposes of VAT does not, in
relation to goods that continue to be used in the business, entail the
reduction of input tax already deducted that is prescribed by Article
20 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on
the harmonisation of the laws of the Member States relating to turn-
over taxes — Common system of value added tax: uniform basis of
assessment, must be classified as State aid.

(1) OJ C 158 of 5.7.2003.

2. The customs debt in respect of goods presented to customs and
declared under an incorrect designation is based on Article 202 of
Council Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code.

3. It is for the national court to establish, in the light of the circum-
stances of the main proceedings, whether the person who lodged
the summary declaration or the customs declaration was, because
he stated an incorrect designation, responsible for the unlawful
introduction of the goods. If such is not the case, it is for that
court to consider whether, by that action, the person participated
in the introduction of the goods whilst he was or should reason-
ably have been aware that it was unlawful.

(1) OJ C 158 of 5.7.2003.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 3 March 2005

in Case C-195/03 (reference for a preliminary ruling from
the Hof van Beroep te Antwerpen): Ministerie van
Financiën v Merabi Papismedov and Others (1)

(Community Customs Code — Presentation of goods to
customs — Meaning — Cigarettes declared under
the
description ‘cookware’ — Incurrence of the customs debt on
importation — Debtor of the customs debt)

(2005/C 106/10)

(Language of the case: Dutch)

In Case C-195/03: reference for a preliminary ruling under
Article 234 EC from the Hof van Beroep te Antwerpen
(Belgium), by decision of 7 May 2003, received at the Court on
12 May 2003, in the proceedings pending before that court
between Ministerie van Financiën and Merabi Papismedov and
intervening parties: KBC Lease Belgium NV, Volvo
Others,
(Sixth Chamber)
Truck Finance Belgium NV — the Court
composed of J.-P. Puissochet, acting as President of the Sixth
Chamber, S. von Bahr and U. Lõhmus (Rapporteur), Judges; J.
Kokott, Advocate General, R. Grass, Registrar, gave a judgment
on 3 March 2005, the operative part of which is as follows:

JUDGMENT OF THE COURT

(Fifth Chamber)

of 24 February 2005

in Case C-279/03: Commission of the European Commu-
nities v Implants (International) Ltd (1)

(Arbitration clause — Reimbursement

of an advance

payment — Default interest — Default proceedings)

(2005/C 106/11)

(Language of the case: English)

In Case C-279/03, an action under Article 238 EC brought on
26 June 2003, Commission of
the European Communities
(Agents: R. Lyal and C. Giolito) v Implants (International) Ltd,
established in Cleveland (United Kingdom) — the Court (Fifth
Chamber), composed of R. Silva de Lapuerta, President of the
Chamber, C. Gulmann and J. Klučka (Rapporteur), Judges; P.
Léger, Advocate General; R. Grass, Registrar, gave a judgment
on 24 February 2005, in which it:

1. Orders Implants (International) Ltd to pay to the Commission of
of

European Communities

the
EUR 284 000, together with default interest:

sum due

principal

the

1. Goods presented to customs, for which a summary declaration was
lodged and an external Community transit document validated,

— at the rate of 4,8 % per annum from 31 August 2002 until

31 December 2002;