Case C-62/06: Judgment of the Court (First Chamber) of 18 December 2007 (Reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública — Director Geral das Alfândegas v ZF Zefeser — Importação e Exportação de Produtos Alimentares Lda (Regulation (EEC) No 1697/79 — Article 3 — Post-clearance recovery of import duties — Act that could give rise to criminal court proceedings — Competent authority for classifying the act)
Date: 2007-12-18
Institutions: Court of Justice
Subjects: criminal procedure, export tax, import tax, interpretation of the law, redemption

C 51/12

EN

Official Journal of the European Union

23.2.2008

Operative part of the judgment

The Court:

Judgment of the Court (First Chamber) of 18 December
2007 (Reference for
a preliminary ruling from the
Supremo Tribunal Administrativo — Portugal) — Fazenda
Pública — Director Geral das Alfândegas v ZF Zefeser —
Importação e Exportação de Produtos Alimentares Lda

1. Declares that, in relation to the Consolidated Law on public security
(Testo unico delle leggi di pubblica sicurezza), approved by Royal
Decree No 773 of 18 June 1931, as amended:

(Case C-62/06) (1)

— by providing that it is obligatory to swear an oath of allegiance
to the Italian Republic in order to work as a private security
guard, the Italian Republic has failed to fulfil its obligations
under Articles 43 EC and 49 EC;

— by providing that private security activities may be pursued by
service providers established in other Member States only after
authorisation of limited territorial validity has been granted by
the Prefetto, without requiring account to be taken of the obli-
gations to which those service providers are already subject in
the Member States of origin, the Italian Republic has failed to
fulfil its obligations under Article 49 EC;

— by providing that that authorisation is to have limited terri-
torial validity and that the granting of such authorisation is to
be subject to consideration of the number and size of security
undertakings already operating in the area in question, the
Italian Republic has
its obligations under
failed to fulfil
Articles 43 EC and 49 EC;

— by providing that private security undertakings must have a
place of business in each province in which they operate, the
Italian Republic has
its obligations under
failed to fulfil
Article 49 EC;

— by providing that the staff of those undertakings must be indi-
vidually authorised to undertake private security work, without
requiring account to be taken of the controls and verifications
already carried out in the Member State of origin, the Italian
Republic has failed to fulfil its obligations under Article 49 EC;

— by providing that private security undertakings must have a
minimum and/or a maximum number of employees in order to
obtain authorisation, the Italian Republic has failed to fulfil its
obligations under Articles 43 EC and 49 EC;

— by providing that those undertakings must lodge a guarantee
with the local Cassa depositi e prestiti, the Italian Republic has
failed to fulfil its obligations under Articles 43 EC and 49 EC;
and

— by providing that the prices for private security services are to
be fixed, with the approval of the Prefetto, within the limits of
a predetermined margin for variation, the Italian Republic has
failed to fulfil its obligations under Article 49 EC;

2. Orders the Italian Republic to pay the costs.

(Regulation (EEC) No 1697/79 — Article 3 — Post-clearance
recovery of import duties — Act that could give rise to crim-
inal court proceedings — Competent authority for classifying
the act)

(2008/C 51/19)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Fazenda Pública — Director Geral das Alfândegas

Defendant: ZF Zefeser — Importação e Exportação de Produtos
Alimentares Lda

Intervener in support of the defendant: Ministério Público

Re:

Reference for a preliminary ruling — Supremo Tribunal Admin-
istrativo — Interpretation of Article 3 of Council Regulation
(EEC) No 1697/79 of 24 July 1979 on the post-clearance
recovery of import duties or export duties which have not been
required of the person liable for payment on goods entered for
a customs procedure involving the obligation to pay such duties
(OJ 1979 L 197, p. 1) — ‘Act that could give rise to criminal
court proceedings’ — Concept and classification

Operative part of the judgment

Classification of an act as ‘an act that could give rise to criminal court
proceedings’ within the meaning of the first paragraph of Article 3 of
Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-
clearance recovery of import duties or export duties which have not
been required of the person liable for payment on goods entered for a
customs procedure involving the obligation to pay such duties, falls
within the competence of the customs authorities required to determine
the exact amount of the import duties or export duties in question.

(1) OJ C 60, 11.3.2006.

(1) OJ C 86, 8.4.2006.