Case C-173/06: Judgment of the Court (Third Chamber) of 18 October 2007 (reference for a preliminary ruling from the Commissione tributaria regionale di Genova (Italy)) — Agrover Srl v Agenzia Dogane Circoscrizione Doganale di Genova (Community Customs Code — Inward processing — Association agreement — Prior exportation of rice to a non-member country bound by a preferential customs agreement — Article 216 of the Customs Code — Subsequent recovery of import duties — Article 220(2)(b) of the Customs Code)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: CCT duties, customs debt, customs regulations, import levy, interpretation of the law, inward processing, re-import

C 315/14

EN

Official Journal of the European Union

22.12.2007

3. Dismisses the application before the Court of First Instance of the
in so far as it is based on a breach of

European Communities,
Article 21(2) and (3) EC;

4. Orders Ermioni Komninou, Grigorios Ntokos, Donatos Pappas,
Vassileios Pappas, Aristeidis Pappas, Eleftheria Pappa, Lamprini
Pappa, Eirini Pappa, Alexandra Ntokou, Fotios Dimitriou, Zoï
Dimitriou, Petros Bolossis, Despoina Bolossi and Konstantinos
Bolossis, Thomas Bolossis to pay the costs at first instance. The
costs of the proceedings at first instance leading to the order of the
Court of First of the European Communities of 13 January 2006,
Komninou and Others v Commission (T-42/04), shall be borne in
the manner set out in paragraph 2 of the operative part of that
order.

non-member country with which no agreement on preferential
tariff treatment is in force

Operative part of the judgment

1) Article 216 of Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs Code, as
amended by Regulation (EC) No 2700/2000 of the European
Parliament and of the Council of 16 November 2000, applies to
the inward processing operations referred to in Article 115(1)(b) of
that regulation in which the compensating products have been
exported outside the European Community prior to importation of
import goods;

(1) OJ C 131, 3.6.2006.

Judgment of the Court (Third Chamber) of 18 October
2007 (reference
a preliminary ruling from the
Commissione tributaria regionale di Genova (Italy)) —
Agrover Srl v Agenzia Dogane Circoscrizione Doganale di
Genova

for

(Case C-173/06) (1)

(Community Customs Code — Inward processing — Associa-
tion agreement — Prior exportation of rice to a non-member
country bound by a preferential
customs agreement —
Article 216 of the Customs Code — Subsequent recovery of
import duties — Article 220(2)(b) of the Customs Code)

(2007/C 315/22)

Language of the case: Italian

Referring court

Commissione tributaria regionale di Genova

Parties to the main proceedings

Applicant: Agrover Srl

Defendant: Agenzia Dogane Circoscrizione Doganale di Genova

Re:

Preliminary ruling — Commissione tributaria regionale di
Genova — Interpretation of Articles 216 and 220 of Council
Regulation (EEC) No 2913/92 of 12 October 1992 establishing
the Community Customs Code (OJ 1992 L 302, p. 1) —
Rice exported under the inward processing procedure to a non-
member country with which an agreement on preferential
tariff treatment is in force — Application of customs duties at
the time of importation of the compensating product from a

in the accounts of

import duties, pursuant

2) Where, at the time of discharge of an inward processing operation
(suspension system) with equivalent compensation and prior expor-
tation, the competent authorities have not contested, on the basis of
Article 216 of Regulation No 2913/92, as amended by Regu-
lation No 2700/2000, the exemption from import duties of the
goods of non-member country origin, they must waive subsequent
entry
to
those
Article 220(2)(b) of that regulation, if three cumulative conditions
are fulfilled. First, it is necessary that those duties were not levied
as a result of an error on the part of the competent authorities
themselves, secondly, that that error was such that it could not
reasonably have been detected by a person liable for payment acting
in good faith and, finally, that that person complied with all the
provisions laid down by the legislation in force as regards the
customs declaration. It is for the national court to assess whether
that is the case in the circumstances in the main proceedings, on
the basis of all the concrete aspects of the case before it, and in par-
ticular the evidence adduced for that purpose by the applicant in
the main proceedings.

(1) OJ C 143, 17.6.2006.

Judgment of the Court (Second Chamber) of 25 October
2007 (reference for a preliminary ruling from the Corte
Suprema di Cassazione — Italy) — Ministero delle Finanze
v CO.GE.P. Srl

(Case C-174/06) (1)

(Sixth Directive — VAT — Exempted transactions — Leasing
or letting of immovable property — Property owned by the
State)

(2007/C 315/23)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione