OBTAINING CLARIFICATION REGARDING A CONFLICT BETWEEN THE COMMUNITY TRANSIT RULES AND THE BENELUX TRANSIT ARRANGEMENTS , TO WHICH ARTICLE 59 OF REGULATION NO 542/69 REFERS .
2 ACCORDING TO THE ORDER FOR REFERENCE , IN DECEMBER 1976 AND JANUARY 1977 THE PLAINTIFF IN THE MAIN ACTION , PAKVRIES BV , A LIMITED LIABILITY COMPANY WHOSE REGISTERED OFFICE IS AT ROTTERDAM , SUBMITTED , IN ITS CAPACITY AS CUSTOMS AGENT , TO THE COLLECTOR OF CUSTOMS AND EXCISE AT ROTTERDAM T 1 TRANSIT DOCUMENTS , AS PROVIDED FOR BY REGULATION NO 542/69 , COVERING THE TRANSPORT BY ROAD OF SIX CONSIGNMENTS OF BEEF ORIGINATING IN ARGENTINA , WITH ROTTERDAM AS THE OFFICE OF DEPARTURE AND MILAN AS THE OFFICE OF DESTINATION .
3 IT IS ESTABLISHED THAT THE ABOVEMENTIONED GOODS WERE NEVER PRODUCED AT THE OFFICE OF DESTINATION IN MILAN . AN INVESTIGATION CONDUCTED BY THE FISCALE INLICHTINGEN EN OPSPORINGSDIENST ( NETHERLANDS FISCAL INTELLIGENCE AND INVESTIGATION BRANCH ) REVEALED THAT THEY HAD BEEN PUT INTO FREE CIRCULATION IRREGULARLY IN BELGIUM AND THAT THE DOCUMENTS RETURNED TO THE COLLECTOR AT ROTTERDAM BORE FALSE INFORMATION AND FORGED ENDORSEMENTS .
4 THE COLLECTOR OF CUSTOMS AND EXCISE AT ROTTERDAM , APPLYING PROVISIONS OF LAW IN FORCE IN THE BENELUX ECONOMIC UNION , NAMELY THE CONVENTION OF 29 APRIL 1969 ON COOPERATION IN ADMINISTRATIVE AND CRIMINAL MATTERS IN THE CONTEXT OF THE ARRANGEMENTS FOR THE ATTAINMENT OF THE AIMS OF THE BENELUX ECONOMIC UNION AND , MORE PARTICULARLY , ARTICLE 5 ( 2 ) OF THE SUPPLEMENTARY PROTOCOL THERETO , CONTAINING SPECIAL PROVISIONS ON TAXATION ( TRACTATENBLAD VAN HET KONINKRIJK DER NEDERLANDEN ( COLLECTION OF TREATIES AND CONVENTIONS OF THE KINGDOM OF THE NETHERLANDS ) 1969 , NO 124 ), TOOK ACTION TO RECOVER AGRICULTURAL LEVIES FROM PAKVRIES AND SENT IT DEMANDS FOR PAYMENT AMOUNTING IN TOTAL TO HFL 695 945,30 .
5 THE PLAINTIFF CLAIMED THAT THE NETHERLANDS CUSTOMS OFFICE HAD NO AUTHORITY TO RECOVER THE LEVIES , RELYING ON ARTICLE 36 OF REGULATION NO 542/69 , OF WHICH PARAGRAPH ( 1 ) PROVIDES AS FOLLOWS :
' ' WHEN IT IS FOUND THAT , IN THE COURSE OF A COMMUNITY TRANSIT OPERATION , AN OFFENCE OR IRREGULARITY HAS BEEN COMMITTED IN A PARTICULAR MEMBER STATE , THE RECOVERY OF DUTIES OR OTHER CHARGES WHICH MAY BE CHARGEABLE SHALL BE EFFECTED BY THAT MEMBER STATE IN ACCORDANCE WITH ITS PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION , WITHOUT PREJUDICE TO THE INSTITUTION OF CRIMINAL PROCEEDINGS . ' '
SINCE THE GOODS WERE PUT INTO FREE CIRCULATION IN BELGIUM , THE AUTHORITIES COMPETENT TO EFFECT RECOVERY ARE THEREFORE , IN PAKVRIES ' S VIEW , THE BELGIAN CUSTOMS AUTHORITIES .
6 THE NETHERLANDS AUTHORITIES , ON THE OTHER HAND , RELIED ON ARTICLE 59 OF THE REGULATION , WHICH IS WORDED AS FOLLOWS :
' ' IN DEROGATION FROM THIS REGULATION , BELGIUM , LUXEMBOURG AND THE NETHERLANDS MAY APPLY TO THE COMMUNITY TRANSIT DOCUMENTS THE AGREEMENTS CONCLUDED OR TO BE CONCLUDED