Judgment of the Court (Second Chamber) of  9 February 2006  in Joined Cases C-23/04 to C-25/04: Reference for a preliminary ruling from the Diikitiko Protodikio Athinon in Sfakianakis AEVE v Elliniko Dimosio (Association Agreement EEC-Hungary — Obligation of mutual assistance between customs authorities — Post-clearance recovery of import duties following revocation in the State of export of the movement)
Date: 2006-04-08
Institutions: Court of Justice
Subjects: Greece, Hungary, customs duties, customs inspection, export licence, interpretation of the law

8.4.2006

EN

Official Journal of the European Union

C 86/5

JUDGMENT OF THE COURT

(Second Chamber)

of 9 February 2006

in Joined Cases C-23/04 to C-25/04: Reference for a preli-
minary ruling from the Diikitiko Protodikio Athinon in
Sfakianakis AEVE v Elliniko Dimosio (1)

taken by the customs authorities of the State of import before the
definitive result of actions brought against the findings of the
subsequent verification have been communicated to them, when the
decisions of the authorities of the State of export which initially
issued the EUR.1 certificates have not been revoked or annulled.

3. The answer to the first three questions is not affected by the fact
that neither the Greek customs authorities nor the Hungarian
customs
the Association
Committee pursuant to Article 33 of Protocol No 4, as amended
by Decision 3/96.

convocation of

authorities

sought

(Association Agreement EEC-Hungary — Obligation of
mutual assistance between customs authorities — Post-clear-
ance recovery of import duties following revocation in the
State of export of the movement)

(1) OJ C 71, 20.03.2004.
OJ C 85, 03.04.2004.

(2006/C 86/08)

(Language of the case: Greek)

In Joined Cases C-23/04 to C-25/04: reference for a preliminary
ruling under Article 234 EC from the Diikitiko Protodikio
Athinon (Greece), made by decision of 30 September 2003,
received at the Court on 26 January 2004, in the proceedings
between Sfakianakis AEVE and Elliniko Dimosio — the Court
(Second Chamber), composed of C.W.A. Timmermans, Presi-
dent of
J. Makarczyk, R. Silva de Lapuerta
(Rapporteur), P. Kūris and G. Arestis, Judges; P. Léger, Advocate
General; M. Ferreira, Principal Administrator, for the Registrar,
gave a judgment on 9 February 2006, in which it ruled:

the Chamber,

1. Articles 31(2) and 32 of Protocol 4 to the Europe Agreement
establishing an association between the European Communities
and their Member States, of the one part, and the Republic of
Hungary, of the other part, as amended by Decision No 3/96 of
the Association Council between the European Communities and
their Member States, of
the one part, and the Republic of
Hungary, of the other part, of 28 December 1996, are to be
interpreted as meaning that the customs authorities of the State of
import are bound to take account of judicial decisions delivered in
the State of export on actions brought against the results of verifi-
cation of the validity of goods movement certificates conducted by
the customs authorities of the State of export, once they have been
informed of the existence of those actions and the content of those
decisions, regardless of whether the verification of the validity of
the movement certificates was carried out at the request of the
customs authorities of the State of import.

2. The effectiveness of the abolition of the imposition of customs
duties under the Europe Agreement establishing an association
between the European Communities and their Member States, of
the one part, and the Republic of Hungary, of the other part,
concluded and approved by the decision of the Council and the
Commission of 13 December 1993, precludes administrative deci-
sions imposing the payment of customs duties, taxes and penalties

JUDGMENT OF THE COURT

(First Chamber)

of 9 February 2006

in Case C-127/04: Reference for a preliminary ruling from
the High Court of Justice of England and Wales, Queen's
Bench Division in Declan O'Byrne v Sanofi Pasteur MSD
Ltd, Sanofi Pasteur SA (1)

(Directive 85/374/EEC — Liability for defective products —
Definition of ‘putting into circulation’ of the product —
Supply by the producer to a wholly owned subsidiary)

(2006/C 86/09)

(Language of the case: English)

In Case C-127/04: reference for a preliminary ruling under
Article 234 EC from the High Court of Justice of England and
Wales, Queen's Bench Division (United Kingdom), made by
decision of 18 November 2003, received at the Court on 8
March 2004, in the proceedings between Declan O'Byrne and
Sanofi Pasteur MSD Ltd, formerly Aventis Pasteur MSD Ltd,
Sanofi Pasteur SA, formerly Aventis Pasteur SA, — the Court
(First Chamber), composed of P. Jann (Rapporteur), President of
Juhász and M.
the Chamber, K. Schiemann, K. Lenaerts, E.
Ilešič,
Judges; L.A. Geelhoed, Advocate General; M. Ferreira,
Principal Administrator, for the, for the Registrar, gave a judg-
ment on 9 February 2006, in which it ruled: