C 408/20
EN
Official Journal of the European Union
24.10.2022
Judgment of the Court (Eighth Chamber) of 1 August 2022 (request for a preliminary ruling from the Corte d’appello di Venezia — Italy) — Agecontrol SpA v ZR, Lidl Italia Srl (Case C-319/21) (1) (Reference for a preliminary ruling — Agriculture — Common organisation of the markets — Regulation (EC) No 1234/2007 — Packed fresh fruit and vegetables — Commission Implementing Regulation (EU) No 543/2011 — Conformity check — Transport to a point of sale of the same company — Accompanying document — Indication of country of origin) (2022/C 408/22) Language of the case: Italian Referring court Corte d’appello di Venezia
Parties to the main proceedings Applicant: Agecontrol SpA Defendant: ZR, Lidl Italia Srl
Operative part of the judgment Article 5(4) of Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011, laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors, read in the light of Article 8 of that regulation and of Articles 113 and 113a of Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation), as amended by Council Regulation (EC) No 361/2008 of 14 April 2008, must be interpreted as meaning that the check for conformity with the marketing standards for products in the fruit and vegetables sector does not require the holder of those products to issue an accompanying document.
However, where that holder issues such a document, it must, at all stages of the marketing of those products, indicate the name and the country of origin of those products, irrespective of the fact that the external information particulars required by Implementing Regulation No 543/2011 already appear, obviously and indelibly, on one side of their packaging, on a notice placed in an obvious position inside the means of transport by which they are transported and on the invoices issued by the supplier of those products.
(1)
OJ C 310, 2.8.2021.
Judgment of the Court (Ninth Chamber) of 8 September 2022 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — R.T. v Hauptzollamt Hamburg (Case C-368/21) (1) (Reference for a preliminary ruling — Customs union — Union Customs Code — Regulation (EU) No 952/2013 — Place where the customs debt is incurred — Value added tax (VAT) — Directive 2006/112/EC — Article 30 — Article 60 — Article 71(1) — Chargeable event and place where the import VAT becomes chargeable — Place where the tax liability is incurred — Finding of a failure to comply with an obligation imposed by EU customs legislation — Determination of the place of importation of goods — Means of transport registered in a third country and imported into the European Union in infringement of customs legislation) (2022/C 408/23) Language of the case: German Referring court Finanzgericht Hamburg