CELEX: C2001/161/05
Language: en
Date: 2001-06-02 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 11 January 2001 in Case C-1/99 [reference for a preliminary ruling from the Tribunale Civile e Penale di Genova (Italy)]: Kofisa Italia Srl v Ministero delle Finanze, Servizio della Riscossione dei Tributi — Concessione Provincia di Genova — San Paolo Riscossioni Genova SpA (Reference for a preliminary ruling — Jurisdiction of the Court — National legislation adopting Community provisions — Community Customs Code — Appeal — Mandatory nature of the two stages of the appeal — Suspension of implementation of a decision of the customs authorities)

2.6.2001                 EN                       Official Journal of the European Communities                                            C 161/3
for a preliminary ruling in the proceedings pending before that              e Penale di Genova (District Court, Genoa), Italy for a
court between Westdeutsche Landesbank Girozentrale and                       preliminary ruling in the proceedings pending before that
Friedrich Stefan, in the presence of: Republik Österreich — on              court between Kofisa Italia Srl and Ministero delle Finanze,
the interpretation of Article 73b of the EC Treaty (now                      Servizio della Riscossione dei Tributi — Concessione Provincia
Article 56 EC) — the Court (Fifth Chamber), composed                         di Genova — San Paolo Riscossioni Genova SpA — on the
of: A. La Pergola, President of the Chamber, M. Wathelet                     interpretation of Articles 243 and 244 of Council Regulation
(Rapporteur), D.A.O. Edward, P. Jann and L. Sevón, Judges;                  (EEC) No 2913/92 of 12 October 1992 establishing the
P. Léger, Advocate General; H. von Holstein, Deputy Registrar,               Community Customs Code (OJ 1992 L 302, p. 1) — the Court
for the Registrar, has given a judgment on 11 January 2001,                  (Fifth Chamber), composed of: A. La Pergola, President of the
in which it has ruled:                                                       Chamber, M. Wathelet, D.A.O. Edward, P. Jann (Rapporteur)
                                                                             and L. Sevón, Judges; D. Ruiz-Jarabo Colomer, Advocate
1.    Article 73b of the EC Treaty (now Article 56 EC) is to be              General; H.A. Rühl, Principal Administrator, for the Registrar,
      construed as precluding the application of national rules such         has given a judgment on 11 January 2001, in which it has
      as those at issue in the main proceedings, requiring a mortgage        ruled:
      securing a debt payable in the currency of another Member
      State to be registered in the national currency.                       1.    Article 243 of Council Regulation (EEC) No 2913/92 of
                                                                                   12 October 1992 establishing the Community Customs Code
2.    Article 73b of the Treaty is to be construed as meaning that it              is to be interpreted as meaning that it is for national law to
      did not apply in Austria prior to the date of accession of the               determine whether a trader must initially lodge an appeal before
      Republic of Austria to the European Union.                                   the customs authority or whether he may appeal directly to the
                                                                                   judicial authority.
3.    Article 73b of the Treaty is to be construed as incapable of
      remedying, with effect from the entry into force of the EC Treaty      2.    Article 244 of Regulation No 2913/92 is to be interpreted as
      in Austria, a mortgage registration which, under the relevant                meaning that it confers the power to suspend implementation
      national law, is vitiated from the outset by absolute and                    of a contested decision exclusively on the customs authorities.
      incurable nullity such as to render that registration non-existent.          However, that provision does not limit the power of the judicial
                                                                                   authorities seised of a dispute pursuant to Article 243 of that
                                                                                   regulation to order such suspension in order to comply with
(1) OJ C 71, 13.3.1999.                                                            their obligation to ensure the full effectiveness of Community
                                                                                   law.
                                                                             (1) OJ C 71, 13.3.1999.
                  JUDGMENT OF THE COURT
                           (Fifth Chamber)
                                                                                               JUDGMENT OF THE COURT
                         of 11 January 2001
                                                                                                        (Fifth Chamber)
in Case C-1/99 [reference for a preliminary ruling from
the Tribunale Civile e Penale di Genova (Italy)]: Kofisa                                              of 11 January 2001
Italia Srl v Ministero delle Finanze, Servizio della Riscos-
sione dei Tributi — Concessione Provincia di Genova —                        in Case C-226/99 [reference for a preliminary ruling from
             San Paolo Riscossioni Genova SpA (1)                            the Tribunale Civile e Penale di Genova (Italy)]: Siples Srl,
                                                                             in liquidation v Ministero delle Finanze, Servizio della
(Reference for a preliminary ruling — Jurisdiction of the                    Riscossione dei Tributi — Concessione Provincia di
Court — National legislation adopting Community pro-                               Genova — San Paolo Riscossioni Genova SpA (1)
visions — Community Customs Code — Appeal — Manda-
tory nature of the two stages of the appeal — Suspension of                  (Common Customs Code — Appeals — Suspension of
   implementation of a decision of the customs authorities)                     implementation of a decision of the customs authorities)
                           (2001/C 161/05)                                                              (2001/C 161/06)
                     (Language of the case: Italian)                                              (Language of the case: Italian)
(Provisional translation; the definitive translation will be published       (Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                               in the European Court Reports)
In Case C-1/99: reference to the Court under Article 177 of                  In Case C-226/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Tribunale Civile                 the EC Treaty (now Article 234 EC) from the Tribunale Civile