Judgment of the Court (Second Chamber) of  20 October 2005  in Case C-247/04: Reference for a preliminary ruling from the College van Beroep voor het bedrijfsleven in Transport Maatschappij Traffic BV v Staatssecretaris van Economische Zaken (Community Customs Code — Repayment or remission of import or export duties — Meaning of  legally owed )
Date: 2006-04-08
Institutions: Court of Justice
Subjects: customs debt, customs regulations, customs union, interpretation of the law

C 86/8

EN

Official Journal of the European Union

8.4.2006

2. Directive 85/577, and Article 5(2) thereof in particular, does not

preclude:

— a requirement that a consumer who has exercised his right to
cancel under the Directive must pay back the loan proceeds to
the lender, even though according to the scheme drawn up for
the investment the loan serves solely to finance the purchase of
the immovable property and is paid directly to the vendor
thereof;

— a requirement that the amount of the loan must be paid back

immediately;

— national legislation which provides for an obligation on the
consumer, in the event of cancellation of a secured credit agree-
ment, not only to repay the amounts received under the agree-
ment but also to pay to the lender interest at the market rate;

However, in a situation where, if the Bank had complied with its
obligation to inform the consumer of his right of cancellation, the
consumer would have been able to avoid exposure to the risks
inherent in investments such as those at issue in the main proceed-
ings, Article 4 of the Directive requires Member States to ensure
that their legislation protects consumers who have been unable to
avoid exposure to such risks, by adopting suitable measures to
allow them to avoid bearing the consequences of the materialisa-
tion of those risks.

(1) OJ C 201, of 7.8.2004.

taris van Economische Zaken, the Court (Second Chamber),
composed of C.W.A. Timmermans, President of the Chamber,
J. Makarczyk (Rapporteur), C. Gulmann, R. Schintgen and J.
Judges; C. Stix-Hackl, Advocate General; L. Hewlett,
Klčcka,
Principal Administrator, for the Registrar, gave a judgment on
20 October 2005, in which it ruled:

the first subparagraph of Article 236(1) of
For the purposes of
Council Regulation (EEC) No 2913/92 of 12 October 1992 estab-
lishing the Community Customs Code, import duties or export duties
are legally owed where a customs duty has been incurred within the
conditions laid down by Chapter 2 of Title VII of that regulation and
where the amount of those duties could be determined by the applica-
tion of the Common Customs Tariff of the European Communities in
accordance with the provisions of Title II of that regulation.

The amount of the import duties or export duties remains legally
owed within the meaning of the first subparagraph of Article 236(1)
of Regulation No 2913/92 even where that amount has not been
communicated to the debtor in accordance with Article 221(1) of that
regulation.

(1) OJ C 217 of 28.8.2004.

JUDGMENT OF THE COURT

(Third Chamber)

of 9 February 2006

JUDGMENT OF THE COURT

(Second Chamber)

of 20 October 2005

in Case C-247/04: Reference for a preliminary ruling from
the College van Beroep voor het bedrijfsleven in Trans-
port Maatschappij Traffic BV v Staatssecretaris van Econo-
mische Zaken (1)

(Community Customs Code — Repayment or remission of
import or export duties — Meaning of ‘legally owed’)

(2006/C 86/13)

(Language of the case: Dutch)

In Case C-247/04: reference for a preliminary ruling under
Article 234 EC from the College van Beroep voor het bedrijf-
sleven (Netherlands), made by decision of 28 May 2004,
received at the Court on 11 June 2004,
in the proceedings
between Transport Maatschappij Traffic BV and Staatssecre-

in Case C-415/04: Reference for a preliminary ruling from
the Hoge Raad der Nederlanden in Staatssecretaris van
Financiën v Stichting Kinderopvang Enschede (1)

(Sixth VAT Directive — Exemptions — Supply of services
linked to welfare and social security work and protection and
education of children or young people)

(2006/C 86/14)

(Language of the case: Dutch)

In Case C-415/04: reference for a preliminary ruling under
Article 234 EC from the Hoge Raad der Nederlanden (Nether-
lands), made by decision of 24 September 2004, received at the
Court on the same day, in the proceedings between Staatssecre-
taris van Financiën and Stichting Kinderopvang Enschede —
the Court (Third Chamber), composed of A. Rosas, President of
the Chamber, J. Malenovský, A. La Pergola, A. Borg Barthet
(Rapporteur) and A. Ó Caoimh, Judges; F.G. Jacobs, Advocate
General; R. Grass, Registrar, gave a judgment on 9 February
2006, in which it ruled: