Case C-158/08: Reference for a preliminary ruling from the Commissione Tributaria Regionale di Trieste (Italy) lodged on 16 April 2008 — Agenzia Dogane Ufficio delle Dogane Trieste v Pometon S.p.A.
Date: 2008-04-16
Institutions: Court of Justice
Subjects: anti-dumping duty, customs inspection, customs regulations, import, interpretation of the law

21.6.2008

EN

Official Journal of the European Union

C 158/13

Reference for a preliminary ruling from the Commissione
Tributaria Regionale di Trieste (Italy) lodged on 16 April
2008 — Agenzia Dogane Ufficio delle Dogane Trieste v
Pometon S.p.A.

(Case C-158/08)

(2008/C 158/19)

Language of the case: Italian

Referring court

Commissione Tributaria Regionale di Trieste

Parties to the main proceedings

3. Whether, in the absence of Community provisions on sanc-
tions, which this court has failed to find, the court of the
Member State may apply rules of its own legal order which
enable it to declare, their requirements being met, the annul-
ment of the contracts of assignment for inward processing
the compensating product, such as Arti-
and of sale of
cles 1343 (illegality), 1344 (contract
to evade the law)
and 1345 (illegal motive) of
the Italian Civil Code, and
Article 1414 et seq. of the Italian Civil Code in respect of
pretence, where infringement of the Community principles
referred to above is established?

4. Whether, for any other reasons or criteria of interpretation
which it may please the Court
the operation
described above, where it is prearranged in order to circum-
vent anti-dumping duty, complies with the inward processing
procedure or whether it actually infringes customs principles
for the application of anti-dumping duty which the Court
may wish to indicate?

to state,

5. Whether, for any other reasons or criteria of interpretation
which it may please the Court to state, the operation in ques-
tion constitutes a definitive import of product subject to
anti-dumping duty?

Appellant: Agenzia Dogane Ufficio delle Dogane Trieste (Trieste
Customs Authority)

(1) OJ 1992 L 302, p. 1.
(2) OJ 1996 L 56, p. 1.

Respondent: Pometon S.p.A.

Questions referred

1. Can it be correctly held that the inward processing proce-
dure, as implemented by Pometon S.p.A., can infringe the
principles of the customs policy of the Community, and, in
particular, those of the general and specific anti-dumping
legislation, as well as those of the Community Customs Code
(Regulation (EEC) No 2913/92)? (1) In particular, is Article 13
of Regulation (EC) No 384/96 (2) to be interpreted as a prin-
ciple of general application, applicable as a general stipula-
tion of the Community legal order, also directly binding in
relations between national authorities and taxpayers, as well
as in the procedure for imposing anti-dumping duty; for
example, can that principle be invoked in carrying out
customs controls, as defined in Article 4(14) of the Com-
munity Customs Code (Regulation (EEC) No 2913/92?

2. Can the combined provisions of Article 13 of Regulation
(EC) No 384/96, in respect of evasion of anti-dumping rules,
of Article 114 et seq. of
the Community Customs Code
(Regulation (EEC) No 2913/92), in respect of inward proces-
in
sing, and of Articles 202, 204, 212 and 240 thereof,
respect of the incurrence of the customs debt, be interpreted
as meaning that the subjection of goods to anti-dumping
duty is not precluded by the prearranged acquisition of the
from an entity with the nationality of a
same product
country not subject to anti-dumping duty, which has, in its
turn, acquired that product in a country subject to such duty
and has, without altering it in any way, imported it tempora-
rily into the Community under the inward processing proce-
dure, in order to re-import it processed, but temporarily and
for only a few hours, and re-sell it immediately to the same
Community company which had undertaken the inward
processing?

Reference for a preliminary ruling from the Cour de cassa-
tion (France) lodged on 21 April 2008 — Iaszlo Hadadi
(Hadady) v Csilla Marta Mesko, married name Hadadi
(Hadady)

(Case C-168/08)

(2008/C 158/20)

Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings

Applicant: Laszlo Hadadi (Hadady)

Defendant: Csilla Marta Mesko, married name Hadadi (Hadady)