CELEX: C1999/366/27
Language: en
Date: 1999-12-18 00:00:00
Title: Case C-371/99: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by judgment of that court of 23 June 1999 in the case of Liberexim B.V. v Inspecteur Belastingdienst/Douane District Arnhem

18.12.1999             EN                    Official Journal of the European Communities                                         C 366/17
On a proper construction of Article 1 thereof, is Council                        lation; is it relevant whether in this operation there is
Regulation (EC) No 3295/94 of 22 December 1994 laying                            an intention to bring the goods — inter alia through
down measures to prohibit the release for free circulation,                      completion of the operation — into circulation within
export, re-export or entry for a suspensive procedure of                         the Community contrary to the Community pro-
counterfeit and pirated goods (Official Journal of the European                  visions; or
Communities L 341 of 30 December 1994) also applicable to
situations in which goods of the type specified therein are, in             (c) should the words ‘cease to be covered’ be construed as
the course of transit between two countries not belonging to                     referring to the totality of the operations which result
the European Community, temporarily detained by the cus-                         in the goods being brought into circulation within the
toms authorities in a Member State on the basis of that                          Community otherwise than in a regular manner?
regulation, at the request of a holder of rights who claims that
his rights have been infringed and whose undertaking has                2. If the answer to the first question is in accordance with
its registered office in a Member State of the European                     heading (c), where does this cessation occur: does it occur
Community?                                                                  in the place where the first irregular operation is carried
                                                                            out, or in the place where a subsequent operation is carried
                                                                            out, in particular the place where the goods — in the
                                                                            present case following breaking of the seals — are unloaded
                                                                            from the means of transport?
Reference for a preliminary ruling by the Hoge Raad der
Nederlanden by judgment of that court of 23 June 1999
in the case of Liberexim B.V. v Inspecteur Belasting-                   Action brought on 7 October 1999 by the Kingdom of
                dienst/Douane District Arnhem                           Spain against the Commission of the European Communi-
                                                                                                         ties
                         (Case C-371/99)
                                                                                                   (Case C-374/99)
                         (1999/C 366/27)                                                           (1999/C 366/28)
Reference has been made to the Court of Justice of the                  An action against the Commission of the European Communi-
European Communities by judgment of the Hoge Raad der                   ties was brought before the Court of Justice on 7 October
Nederlanden (Supreme Court of the Netherlands) of 23 June               1999 by the Kingdom of Spain, represented by Mónica
1999, received at the Court Registry on 4 October 1999, for a           López-Monı́s Gallego, Abogado del Estado, with an address for
preliminary ruling in the case of Liberexim B.V. v Inspecteur           service in Luxembourg at the Spanish Embassy, 4-6 Boulevard
Belastingdienst/Douane District Arnhem (Tax Inspector-                  E. Servais.
ate/Arnhem Customs District) on the following questions:
                                                                        The applicant claims that the Court of Justice should:
1. What is to be understood by the words ‘cease to be
    covered’ (‘onttrekken’) by the external transit arrangements        — Annul the Commission’s decision of 28 July 1999
    within the meaning of Article 7(3) of the Sixth Directive, if           amending Decision 99/187/EC (1) as regards the financial
    such cessation does not occur in a regular manner — that                adjustments imposed on the Kingdom of Spain and
    is to say, otherwise than by the goods being declared for               contested in the application, and
    free circulation:
                                                                        — order the defendant institution to pay the costs.
    (a) is this the first operation which, in relation to the
         goods, is carried out contrary to any provision connec-        Pleas in law and main arguments
         ted with those arrangements, and is it relevant whether
         in this operation there is an intention to bring the
         goods — inter alia through completion of the oper-             The Kingdom of Spain challenges the contested decision as
         ation — into circulation within the Community con-             regards the financial adjustments imposed in the following
         trary to that provision; or                                    sectors:
    (b) does such cessation occur (only) once the goods — in
         the present case following breaking of the seals —             1. A i d f o r t h e c o n s u m p t i o n o f o l i v e o i l
         have been unloaded from the means of transport
         without compliance with the obligation to produce the          PTE 6 206 113 141 corresponding to an adjustment of 10 %
         goods with documentation at the office of destination          of the expenditure incurred by Spain for the 1994 and 1995
         in accordance with Article 22(1) of the transit regu-          financial years.