CELEX: C2004/284/23
Language: en
Date: 2004-11-20 00:00:00
Title: Case C-419/04: Reference for a preliminary ruling by the Cour d'Appel de Poitiers (2ème Chambre Civile) by order of that court of 21 September 2004 in the case of Conseil Général de la Vienne against Directeur Général des Douanes et Droits Indirects

20.11.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 284/11
            
         Reference for a preliminary ruling by the Cour d'Appel de Poitiers (2ème Chambre Civile) by order of that court of 21 September 2004 in the case of Conseil Général de la Vienne against Directeur Général des Douanes et Droits Indirects
   (Case C-419/04)
   (2004/C 284/23)
   Reference has been made to the Court of Justice of the European Communities by order of the Cour d'Appel de Poitiers (2ème Chambre Civile) (Court of Appeal, Poitiers, France – 2nd Civil Chamber) of 21 September 2004 received at the Court Registry on 30 September 2004, for a preliminary ruling in the case of Conseil Général de la Vienne against Directeur Général des Douanes et Droits Indirects on the following question:
   ‘Is Article 871 of the Community Customs Code relating to the recovery of the amount of the customs debt to be interpreted as establishing an essential and obligatory procedure, non-compliance with which will result in nullity, if the national customs authorities have expressed doubts, at any time during the recovery procedure concerning a person liable for payment acting in good faith, as regards the precise scope of the criteria relating to the recovery or the remission of duties resulting from a customs debt which has been eluded because it was not entered in the accounts on the date when that debt should have given rise to recovery (debt relating to the possible incorporation into the purchase price of audiovisual equipment supplied by a Canadian supplier of a flat-rate charge compulsorily included in the entry price to the amusement park in which the equipment is operated, whether or not the visitor who paid the charge made use of the equipment)?’