CELEX: C2007/095/18
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-44/06: Judgment of the Court (Fifth Chamber) of 8 March 2007 (reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg — Germany) — Gerlach & Co. mbH v Hauptzollamt Frankfurt (Oder) (Customs union — Community transit — Proof of the regularity of a transit operation or of the place of the offence — Three-month period — Period granted subsequent to the decision to recover the import duties)

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/11
            
         Judgment of the Court (Fifth Chamber) of 8 March 2007 (reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg — Germany) — Gerlach & Co. mbH v Hauptzollamt Frankfurt (Oder)
   (Case C-44/06) (1)
   
   (Customs union - Community transit - Proof of the regularity of a transit operation or of the place of the offence - Three-month period - Period granted subsequent to the decision to recover the import duties)
   (2007/C 95/18)
   Language of the case: German
   Referring court
   Finanzgericht des Landes Brandenburg
   Parties to the main proceedings
   
      Applicant: Gerlach & Co. mbH
   
      Defendant: Hauptzollamt Frankfurt (Oder)
   Re:
   Preliminary ruling –Interpretation of Article 11a(2) of Commission Regulation (EEC) No 1062/87 of 27 March 1987 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure (OJ 1987 L 107, p. 1), as amended by Commission Regulation (EEC) No 1429/90 of 29 May 1990 (OJ 1990 L 137, p. 21) — Offence or irregularity committed in the course of an external Community transit operation (T1) — Period for provision of proof as to the place in which the offence or irregularity was committed indicated only after the decision to recover duty had been taken and in the course of complaint proceedings
   Operative part of the judgment
   Article 11a(2) of Commission Regulation (EEC) No 1062/87 of 27 March 1987 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure, as amended by Commission Regulation (EEC) No 1429/90 of 29 May 1990, must be interpreted as meaning that the Member State to which the office of departure belongs cannot grant to the principal the three-month period to enable it to provide proof of the regularity of the transit operation or proof of the place where the offence or irregularity was actually committed after the decision has been taken to proceed to recovery of the import duties, during the proceedings relating to a complaint lodged against that decision.
   
      (1)  OJ C 86, 8.4.2006.