CELEX: C1997/026/04
Language: en
Date: 1997-01-25 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 7 November 1996 in Case C-126/94 (reference for a preliminary ruling from the Tribunal d'Instance, Paris XII): Société Cadi Surgelés and Others v. Ministre des Finances and Directeur général des douanes (Free movement of goods - Common Customs Tariff - Common commercial policy - Fiscal rules applicable to French overseas departments - Goods from non-member countries)

25 . 1 . 97          1 EN                 Official Journal of the European Communities                                    No C 26/3
                 JUDGMENT OF THE COURT                                       support of claims for the reimbursement of sums
                                                                             levied before 1 6 July 1 992 by way of droit additionnel
                          (Fifth Chamber)                                    on goods from non-member countries which are not
                       of 7 November 1996                                    linked to the Community by a special agreement,
                                                                             except by claimants who have initiated legal
in Case C-126/94 (reference for a preliminary ruling from                   proceedings or raised an equivalent claim before that
the Tribunal d'Instance, Paris XII): Société Cadi Surgelés                   date. This also applies to sums levied on such goods
and Others v. Ministre des Finances and Directeur général                    before that date by way of octroi de mer to the extent
                          des douanes (')                                   that the levying of such sums is declared unlawful in
                                                                            application of this judgment.
(Free movement of goods — Common Customs Tariff —
Common commercial policy — Fiscal rules applicable to
French overseas departments — Goods from non-member                   I 1 ) OJ No C 188 , 9 . 7. 1994.
                               countries)
                            ( 97/C 26/04 )
                  (Language of the case: French)
                                                                                      JUDGMENT OF THE COURT
                                                                                             of 12 November 1996
  (Provisional translation; the definitive translation will be
            published in the European Court Reports)
                                                                      in Case C-201/94 ( reference for a preliminary ruling from
                                                                     the High Court of Justice, Queen's Bench Division ): The
                                                                      Queen v. The Medicines Control Agency, ex parte: Smith
In Case C-126/94: reference to the Court pursuant to                  & Nephew Pharmaceuticals Ltd and Primecrown Ltd v.
Article 177 of the EC Treaty from the Tribunal d'Instance                            The Medicines Control Agency (' )
(District Court), Paris XII for a preliminary ruling in the
proceedings pending before that court between, on the one             (Proprietary medicinal products — Parallel imports —
hand, Societe Cadi Surgelés, Societe Sofrigu, Societe Sofroi         Direct effect of Directive 65/65/EEC — Marketing
and Societe Sofriber, and, on the other, Ministre des                                             authorization)
Finances and Directeur general des douanes — on the
interpretation of Articles 9, 12, 113 and 227 ( 2 ) of the EC                                      ( 97/C 26/05 )
Treaty — the Court ( Fifth Chamber), composed of: J. C.
Moitinho de Almeida, President of the Chamber, C.
Gulmann, D. A. O. Edward ( Rapporteur), J. -P. Puissochet
and M. Wathelet, Judges; G. Tesauro, Advocate-General;                                 (Language of the case: English)
H. von Holstein, Assistant Registrar, for the Registrar, has
given a judgment on 7 November 1996 , in which it has
ruled :
                                                                     In Case C-201/94: reference to the Court pursuant to
                                                                     Article 177 of the EC Treaty from the High Court of
1 . It is incompatible with the EC Treaty to levy a                  Justice, Queen 's Bench Division, United Kingdom, for a
      customs duty or a charge having equivalent effect              preliminary ruling in the proceedings pending before that
      which has been unilaterally introduced by a Member             court between The Queen and The Medicines Control
      State after the introduction of the Common Customs             Agency, ex parte: Smith & Nephew Pharmaceuticals Ltd
      Tariff on 1 July 1968 on goods imported directly from           and Primecrown Ltd and The Medicines Control Agency
      non-member countries which are not linked to the               — on the interpretation of Council Directive 65/65/EEC
      Community by a special agreement. However, the                  of 26 January 1965 on the approximation of provisions
      Treaty does not preclude the levying of a charge                laid down by law, regulation or administrative action
      having equivalent effect to a customs duty on imports           relating to proprietary medicinal products (2), as amended
      which, having regard to all its essential characteristics,      in particular by Council Directive 87/21 /EEC of
      must be regarded as a charge already in existence on            22 December 1986 ( 3 ), and of the obligations associated
      1 July 1968, provided that the level at which it is             with the authorization of proprietary medicinal products
      levied has not been raised. Where the level has been           — the Court, composed of: G. C. Rodriguez Iglesias,
      raised, only the amount by which it has been raised             President, J. C. Moitinho de Almeida, J. L. Murray
      must be regarded as incompatible with the Treaty.               ( Rapporteur) and L. Sevón (Presidents of Chambers ), C. N.
                                                                      Kakouris, P. J. G. Kapteyn, D. A. O. Edward, P. Jann and
                                                                      H. Ragnemalm, Judges; P. Leger, Advocate-General; D.
                                                                      Louterman-Hubeau, Principal Administrator, for the
2 . The Treaty provisions relating to customs duties and              Registrar, has given a judgment on 12 November 1996 , in
      charges having equivalent effect cannot be relied on in         which it has ruled :