Case C-477/07: Order of the Court of 9 July 2008 (reference for a preliminary ruling from the Hof van beroep te Antwerpen (Belgium)) — Gerlach & Co. NV v Belgische Staat (Article 104(3), first subparagraph of the Rules of Procedure — Community Customs Code — Concepts of entry in the accounts and communication of the amount of duty to the debtor — Prior entry in the accounts of the amount of the customs debt — Recovery of the customs debt)
Date: 2008-07-09
Institutions: Court of Justice
Subjects: customs debt, customs duties, customs regulations, interpretation of the law, management accounting, own resources

6.12.2008

EN

Official Journal of the European Union

C 313/11

Order of the Court of 9 July 2008 (reference for a preli-
minary ruling from the Hof van beroep te Antwerpen
(Belgium)) — Gerlach & Co. NV v Belgische Staat

(Case C-477/07) (1)

(Article 104(3), first subparagraph of the Rules of Procedure
— Community Customs Code — Concepts of ‘entry in the
accounts’ and ‘communication’ of the amount of duty to the
debtor — Prior entry in the accounts of the amount of the
customs debt — Recovery of the customs debt)

recovered must have been preceded by the entry in the accounts of
that amount by the customs authorities of the Member State and
that,
in the absence of due notification in accordance with that
provision, that amount may not be recovered by those authorities.
However, those authorities remain entitled to proceed with a new
notification of that amount, in accordance with the conditions laid
down by that provision and the limitation rules in force at the time
the customs debt arose.

(1) OJ C 8 of 12.1.2007.

(2008/C 313/16)

Language of the case: Dutch

Referring court

Hof van beroep te Antwerpen

Parties

Applicant: Gerlach & Co. NV

Defendant: Belgische Staat

Re:

Reference for a preliminary ruling from the Tribunale
Amministrativo Regionale del Lazio (Italy)
lodged on
1 August 2008 — A. Menarini Industrie Farmaceutiche
Riunite Srl and Others v Ministero della Salute and
Agenzia Italiana del Farmaco (AIFA)

(Case C-353/08)

(2008/C 313/17)

Language of the case: Italian

Preliminary ruling — Hof van beroep te Antwerpen — Interpre-
tation of Articles 217 and 221(1) of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the Community
Customs Code (OJ 1992 L 302, p. 1) and Article 6 of Council
Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 imple-
menting Decision 88/376/EEC, Euratom on the system of the
Communities' own resources (OJ 1989 L 155, p. 1)
(now
Council Regulation 1150/2000 (EC, Euratom) of 22 May 2000
implementing Decision 2000/597/EC (OJ 2000 L 130, p. 1)) —
Concepts of ‘entry in the accounts’ and ‘communication’ of the
amount of duty to the debtor — Prior entry in the accounts of
the amount of the customs debt — Recovery of the debt

Operative part of the order

1. Article 221(1) of Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs Code is to
be interpreted as meaning that the ‘entry in the accounts’ of the
amount of the duty to be recovered referred to therein is the ‘entry
in the accounts’ of that amount as defined in Article 217(1) of
that regulation and that that entry in the accounts is to be distin-
guished from the recording of that duty in the accounts of the own
resources referred to in Article 6 of Council Regulation (EEC,
Euratom) No 1552/89 of 29 May 1989 implementing Decision
88/376/EEC, Euratom on the system of the Communities' own
resources.

2. Article 221(1) of Regulation No 2913/92 is to be interpreted as
meaning that the communication of the amount of duty to be

Referring court

Tribunale Amministrativo Regionale del Lazio

Parties to the main proceedings

Applicants: A. Menarini Industrie Farmaceutiche Riunite Srl and
Others

Defendants: Ministero della Salute and Agenzia Italiana del
Farmaco (AIFA)

Questions referred

1. After the provisions contained in Articles 2 and 3 [of Direc-
tive 89/105/EC (1)] which modulate the relationship between
the public authorities of a Member State and the pharmaceu-
tical companies — by allowing the pricing of a medicinal
product or the raising of its price to be determined on the
basis of information provided by the [latter], but only in so
far as is acceptable to the competent authority, and thus on
the basis of dialogue between the undertakings themselves
and the authorities competent to supervise pharmaceutical
expenditure — Article 4(1) [of that Directive] concerning
‘price freeze[s] imposed on all medicinal products or on certain