Case C-256/07: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 31 May 2007 — Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf
Date: 2007-08-04
Institutions: Court of Justice
Subjects: EU customs procedure, customs regulations, customs territory (EU), guaranteed price, import, interpretation of the law, maintenance

4.8.2007

EN

Official Journal of the European Union

C 183/21

Action brought on 30 May 2007 — Commission of the
European Communities v Kingdom of Spain

Parties to the main proceedings

(Case C-255/07)

(2007/C 183/35)

Language of the case: Spanish

Applicant: Mitsui & Co. Deutschland GmbH

Defendant: Hauptzollamt Düsseldorf

Parties

Questions referred

Applicant: Commission of the European Communities (repre-
sented by: A. Alcover San Pedro and D. Kukovec, acting as
Agents)

Defendant: Kingdom of Spain

Form of order sought

— declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with the
Directive 2004/18/EC of the European Parliament and of
the Council of 31 March 2004 on the coordination of
procedures for the award of public works contracts, public
supply contracts and public service contracts (1), or in any
event by not communicating such measures to the Commis-
sion, the Kingdom of Spain has failed to fulfil its obligations
under that directive;

— order the Kingdom of Spain to pay the costs.

Pleas in law and main arguments

The period prescribed for transposing Directive 2004/18/EC
into national law expired on 31 January 2006.

(1) OJ 2004 L 134, p. 114.

1. Do payments of the seller/manufacturer to the buyer which,
as in the present case, are made in the context of a guarantee
agreement and by which the buyer is reimbursed the expen-
diture on repairs invoiced to him by his customers, reduce
the customs value under Article 29(1) and (3)(a) of Council
Regulation (EEC) No 2913/92 (1) establishing the Com-
munity Customs Code which was declared on the basis of
the price agreed between the seller/manufacturer and the
buyer?

for

to the buyer

2. Do the payments referred to in Question 1 of the seller/
the reimbursement of
manufacturer
expenses incurred under a guarantee constitute an adjust-
the transaction value under Article 145(2) of
ment of
Commission Regulation (EEC) No 2454/93 (2)
laying
down provisions
implementation of Council
the
Regulation (EEC) No 2913/92 establishing the Community
Customs Code, as amended by Commission Regulation (EC)
No 444/2002 (3) amending Regulation (EEC) No 2454/93
and
(EC)
No 993/2001?

2787/2000

Regulations

(EC) No

and

for

the

Community

3. Should either of the first two questions be answered in the
affirmative: is Article 145(2) and (3) of Commission Regu-
lation (EEC) No 2454/93 laying down provisions for the
implementation of Council Regulation (EEC) No 2913/92
establishing
as
amended by Commission Regulation (EC) No 444/2002
amending Regulation (EEC) No 2454/93 and Regulations
(EC) No 2787/2000 and (EC) No 993/2001, to be applied to
imports in respect of which the customs declarations were
accepted before the entry into force of Commission Regu-
lation (EC) No 444/2002 amending the Regulation imple-
menting the Community Customs Code and Regulations
(EC) No 2787/2000 and (EC) No 993/2001?

Customs

Code,

Reference for a preliminary ruling from the Finanzgericht
Düsseldorf (Germany) lodged on 31 May 2007 — Mitsui &
Co. Deutschland GmbH v Hauptzollamt Düsseldorf

(Case C-256/07)

(2007/C 183/36)

Language of the case: German

4. Should Question 3 be answered in the affirmative:

is
Article 145(2) and (3) of Commission Regulation (EEC)
No 2454/93 laying down provisions for the implementation
of Council Regulation (EEC) No 2913/92 establishing the
Community Customs Code, as amended by Commission
Regulation (EC) No 444/2002 amending the Regulation
implementing the Community Customs Code and Regula-
tions (EC) No 2787/2000 and (EC) No 993/2001, valid?

(1) OJ 1992 L 302, p. 1.
(2) OJ 1993 L 253, p. 1.
(3) OJ 2002 L 68, p. 11.

Referring court

Finanzgericht Düsseldorf