Case C-436/07 P: Judgment of the Court (Fourth Chamber) of 13 November 2008 — Commission of the European Communities v Efrosyni Alexiadou (Appeal — Arbitration clause — Contract concerning a technological development programme relating to the production of water-repellent leather — Repayment of advance paid — Interest)
Date: 2008-11-13
Institutions: Court of Justice
Subjects: European Commission, appeal, audit, contract, redemption, research expenditure (EU)

10.1.2009

EN

Official Journal of the European Union

C 6/7

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Court of Justice of the European Communities for a preliminary
ruling as to validity.

Defendant: Heuschen & Schrouff Oriëntal Foods Trading BV

(1) OJ C 82, 14.4.2007.

Re:

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of the Annex to Commission Regu-
lation (EC) No 1196/97 of 27 June 1997 concerning the classi-
fication of certain goods
in the Combined Nomenclature
(OJ 1997 L 170, p. 13), of Article 220(2)(b) of Council Regu-
lation (EEC) No 2913/92 of 12 October 1992 establishing the
Community Customs Code (OJ 1992 L 302, p. 1), as amended
by Commission Regulation (EC) No 1677/98 of 29 July 1998
(OJ 1998 L 212, p. 18), and of Article 871(1) of Commission
Regulation (EEC) No 2454/93 of 2 July 1993 laying down
provisions for the implementation of Council Regulation (EEC)
No 2913/92 establishing the Community Customs Code
(OJ 1993 L 253, p. 1) — Dried sheets consisting of rice flour,
salt and water — Tariff classification under heading 1905 of the
CN — Post-clearance recovery of customs duties — Error on
the part of the customs authorities which could not ‘reasonably
have been detected by the person liable for payment’ — Manda-
tory reference to the Commission

Operative part of the judgment

1. Sheets prepared from rice flour, salt and water which are then
dried, but do not undergo any heat
treatment, are covered by
in
subheading 1905 90 20 of
Annex I to Council Regulation (EEC) No 2658/87 of 23 July
1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff, in the version resulting from Commission
Regulation (EC) No 1624/97 of 13 August 1997.

the Combined Nomenclature

2. Examination of the question referred has disclosed no factor of such
a kind as to affect the validity of Commission Regulation (EC)
No 1196/97 of 27 June 1997 concerning the classification of
certain goods in the combined nomenclature.

3. Where an application for

import duties has been
remission of
submitted to the Commission of the European Communities by a
Member State under Article 239 of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the Community
Customs Code, as amended by Regulation (EC) No 82/97 of the
European Parliament and of the Council of 19 December 1996,
and the Commission has already adopted a decision containing
assessments of fact and law in a particular case concerning import
transactions,
the
Member State to which that decision was addressed, in accordance
with Article 249 EC,
including the courts which have to assess
that case under Article 220 of that regulation.

such assessments bind all

the authorities of

the Commission of

If the importer has, within the period prescribed in the fifth para-
graph of Article 230 EC, brought an action for annulment of a
decision of
the European Communities in
respect of an application for remission of import duties pursuant to
Article 239 of that regulation, it is for the national court to decide
whether to stay the proceedings until a definitive decision has been
given in the action for annulment or to refer itself a question to the

Judgment of the Court (Fourth Chamber) of 13 November
the European Communities v
2008 — Commission of

Efrosyni Alexiadou

(Case C-436/07 P) (1)

(Appeal — Arbitration clause — Contract concerning a tech-
nological development programme relating to the production
of water-repellent leather — Repayment of advance paid —
Interest)

(2009/C 6/12)

Language of the case: Greek

Parties

Appellant: Commission of the European Communities (repre-
sented by: D. Triantafyllou, acting as Agent)

Other party to the proceedings: Efrosyni Alexiadou (represented by:
Ch. Matellas and E. Alexiadou, lawyers)

Re:

Appeal against the judgment of
the Court of First Instance
(Fourth Chamber) of 12 July 2007 in Case T-312/05 Commission
v Alexiadou [2007] ECR II-86, in which the Court dismissed an
action under an arbitration clause seeking an order that the
defendant reimburse the amount of the advance paid by the
Commission under a contract concerning a technological devel-
opment programme relating to the production of water-repel-
lent leather (Contract No G1ST-CT-2002-50227).

Operative part of the judgment

The Court:

1. Sets aside the judgment of the Court of First Instance of the Euro-
pean Communities of 12 July 2007 in Case T-312/05 Commis-
sion v Alexiadou [2007], which was notified to the Commission
on 18 July 2007;

2. Orders that the case be referred back to the Court of First Instance

of the European Communities;

3. Orders that the costs be reserved.

(1) OJ C 269, 10.11.2007.