CELEX: 62009CN0546
Language: en
Date: 2009-12-23 00:00:00
Title: Case C-546/09: Reference for a preliminary ruling from the Varhoven Administrativen Sad (Bulgaria) lodged on 23 December 2009 — Aurubis Balgaria v Nachalnik na Mitnitsa — Sofia

27.3.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 80/9
            
         Reference for a preliminary ruling from the Varhoven Administrativen Sad (Bulgaria) lodged on 23 December 2009 — Aurubis Balgaria v Nachalnik na Mitnitsa — Sofia
   (Case C-546/09)
   2010/C 80/16
   Language of the case: Bulgarian
   
      Referring court
   
   Varhoven Administrativen Sad
   
      Parties to the main proceedings
   
   
      Applicant: Aurubis Balgaria
   
      Defendant: Nachalnik na Mitnitsa — Sofia
   
      Questions referred
   
   
               1.
            
            
               Are national courts to interpret Article 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) as meaning that customs authorities may charge interest on arrears in respect of the amount of additional customs debts only in relation to the period following entry in the accounts, communication to the debtor and expiry of the period laid down by the customs authority pursuant to Article 222(1)(a) of the regulation for payment of the additional customs debts?
            
         
               2.
            
            
               Is Article 214(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code to be interpreted, in the absence of corresponding provisions in Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, (2) as meaning that national authorities may not charge compensatory interest in respect of the period between the time of the original customs declaration and the time of the subsequent entry in the accounts?
            
         
               3.
            
            
               Are the provisions of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code and of Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 to be interpreted as meaning that, where there are no national legal provisions which provide expressly, in the event of subsequent entry in the accounts, for an increase in the customs duty or another national penalty equal to the amount that would have been charged as interest on arrears in respect of the period between the time at which the customs debt was incurred and the time at which the subsequent entry in the accounts was made, Community law does not permit national courts to effect such an increase or impose such a penalty?
            
         
      (1)  OJ 1992 L 302, p. 1.
   
      (2)  OJ 1993 L 253, p. 1.