Joined Cases C-129/05 and C-130/05: Judgment of the Court (Second Chamber) of 28 September 2006 (reference for a preliminary ruling from the College van Beroep voor het bedrijfsleven — the Netherlands) — NV Raverco (C-129/05), Coxon & Chatterton Ltd (C-130/05) v Minister van Landbouw, Natuur en Voedselkwaliteit (Directive 97/78/EC — Regulation (EEC) No 2377/90 — Veterinary checks — Products entering the Community from third countries — Redispatch of products that do not satisfy the import conditions — Seizure and destruction)
Date: 2006-12-02
Institutions: Court of Justice
Subjects: animal product, customs regulations, interpretation of the law, veterinary inspection

2.12.2006

EN

Official Journal of the European Union

C 294/13

Austrian VAT not appearing on invoices or in other documents
serving as invoices, the Republic of Austria has failed to fulfil its
obligations under Articles 18(1)(a) and (2) and 22(3) to (5) of
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 arrangement of value added tax: uniform
basis of assessment;

residue limits of veterinary medicinal products in foodstuffs of
animal origin (OJ 1990 L 224, p. 1) — Veterinary checks —
Redispatch of products that do not satisfy the import condi-
tions — Seizure and destruction — Protection of the interests
of third countries even in the absence of Community interest

2. Dismisses the action as to the remainder;

Operative part of the judgment

3. Orders the Republic of Austria to pay the costs.

(1) OJ C 182, 23.07.2005.

Judgment of the Court (Second Chamber) of 28 September
2006 (reference for a preliminary ruling from the College
van Beroep voor het bedrijfsleven — the Netherlands) —
NV Raverco (C-129/05), Coxon & Chatterton Ltd (C-
130/05) v Minister van Landbouw, Natuur en Voedselkwa-
liteit

(Joined Cases C-129/05 and C-130/05) (1)

(Directive 97/78/EC — Regulation (EEC) No 2377/90 —
Veterinary checks — Products entering the Community from
third countries — Redispatch of products that do not satisfy
the import conditions — Seizure and destruction)

(2006/C 294/21)

Language of the case: Dutch

Referring court

College van Beroep voor het bedrijfsleven

Parties to the main proceedings

Applicants: NV Raverco, Coxon & Chatterton Ltd

Defendant: Minister van Landbouw, Natuur en Voedselkwaliteit

Re:

Reference for a preliminary ruling — College van Beroep voor
het bedrijfsleven — Interpretation of Articles 17(2) and 22(2)
of and Annex I to Council Directive 97/78/EC of 18 December
1997 laying down the principles governing the organisation of
veterinary checks on products entering the Community from
third countries (OJ 1998 L 24, p. 9) — Interpretation of
Council Regulation No 2377/90 of 26 June 1990 laying down
a Community procedure for the establishment of maximum

1. Article 17(2)(a) of Council Directive 97/78/EC of 18 December
1997 laying down the principles governing the organisation of
veterinary checks on products entering the Community from third
countries is to be interpreted as meaning that objection to the
redispatch of a consignment that does not satisfy the import condi-
tions must be based on the failure to meet Community require-
ments.

2. Article 22(2) of Directive 97/78, read in conjunction with Article
5 of Council Regulation (EEC) No 2377/90 of 26 June 1990
laying down a Community procedure for the establishment of
maximum residue limits of veterinary medicinal products in food-
stuffs of animal origin, is to be interpreted as meaning that it
imperatively requires the competent veterinary authorities to seize
and destroy products which,
following veterinary inspections
carried out pursuant to that directive, are revealed to contain a
substance listed in Annex IV to that regulation.

(1) OJ C 143, 11.06.2005.

Judgment of the Court (Second Chamber) of 5 October
2006 (reference for a preliminary ruling from the Unab-
hängiger Finanzsenat, Außenstelle Klagenfurt, Austria) —
Amalia Valeško v Zollamt Klagenfurt

(Case C-140/05) (1)

(Act of Accession to the European Union — Transitional
measures — Annex XIII — Taxation — Cigarettes imported
from Slovenia — Import into Austria in travellers' personal
luggage — Exemption from excise duty limited to certain
quantities — Possibility of maintaining until 31 December
2007 the quantitative limits applied to imports from third
countries — Directive 69/169/EEC)

(2006/C 294/22)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Klagenfurt