CELEX: C1995/286/03
Language: en
Date: 1995-10-28 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 14 September 1995 in Case C-49/94: Ireland v. Commission of the European Communities (Clearance of EAGGF accounts - 1990)

No C 286/2             EN                   Official Journal of the European Communities                                   28 . 10 . 95
    constitutes a charge having an effect equivalent to a              expenditure for 1990 of the European Agricultural
    customs duty on imports, notwithstanding the fact that             Guidance and Guarantee Fund ( EAGGF ), Guarantee
    it is also levied on goods entering that region from               Section ( OJ 1993 L 301 , p. 13 ) is void in part — the Court
    another part of the same State 's territory, and                   ( Fifth Chamber ), composed of C. Gulmann, President of the
    notwithstanding the fact that an ad valorem charge is              Chamber, P. Jann, J. C. Moitinho de Almeida , D. A. O.
    also levied on goods exported from the region in                   Edward and L. Sevon ( Rapporteur ), Judges; D. Ruiz-Jarabo
    question;                                                          Colomer, Advocate-General ; M. von Holstein , Deputy
                                                                       Registrar, has given a judgment on 14 September 1995 , in
                                                                       which it :
2 . an ad valorem charge levied by a Member State on goods
    exported to another Member State by reason of their
    leaving a region of the first Member State 's territory            1 . dismisses the application;
    constitutes a charge having an effect equivalent to a
    customs duty on exports, notwithstanding the fact that
    it is also levied on goods leaving that region for another         2 . orders Ireland to pay the costs.
    part of the territory of the same State;
                                                                       (') OJ No C 90, 26 . 3 . 1994 .
3 . a national rule under which there is levied a charge
    having an effect equivalent to a customs duty is not
    compatible with Article 9 et seq . of the EEC Treaty;
4 . ad valorem charges levied by a Member State on goods
    entering a region of its territory solely from other
    regions of the same State and on goods despatched from             Action brought on 10 August 1995 by the Kingdom of
    one region solely to other regions of the same State               Belgium against the Commission of the European
    constitute charges having an effect equivalent to                                             Communities
    customs duties on imports and exports respectively;                                         Case C-271 /95
                                                                                                 ( 95/C 286/04 )
5 . the provisions of the EEC Treaty relating to charges
    having an effect equivalent to customs duties cannot be
    relied on in support of claims for refunds of sums levied          An action against the Commission of the European
    by way of the contested duty before 1 6 July 1 992, except         Communities was brought before the Court of Justice of the
    by claimants who had, before that date, initiated legal            European Communities on 10 August 1995 by the Kingdom
    proceedings or raised an equivalent claim .                        of Belgium, represented by J. Devadder, Director of
                                                                       Administration in the Ministry of Foreign Affairs, Foreign
                                                                       Trade and Cooperation with Developing Countries, acting
(') O J No C 76 , 12 . 3 . 1994 .
                                                                       as Agent, with an address for service in Luxembourg at the
                                                                       Belgian Embassy, 4 Rue des Girondins .
                                                                       The applicant claims that the Court should :
                                                                       — annul Commission Regulation ( EC ) No 1219/95 ( ),
               JUDGMENT OF THE COURT
                          ( Fifth Chamber)                             — order the Commission to pay the costs .
                     of 14 September 1995
in Case C-49/94 : Ireland v. Commission of the European                Pleas in law and main arguments adduced in support:
                          Communities (')
           (Clearance of EAGGF accounts — 1990)                        — Inapplicability of the legal basis relied on: Article 149(1 )
                                                                            of the 1994 Act of Accession relates only to ancillary
                            ( 95/C 286/03 )
                                                                            rules in the case where a common organization of the
                                                                            market applies by virtue of the Treaty of Accession . This
                 (Language of the case: English)                            means in particular that measures adopted pursuant to
                                                                            Article 149 ( 1 ) cannot restrict the operation of
                                                                            Article 137(2 ) of the Act of Accession, which introduces
In Case C-49/94 : Ireland ( Agent: Michael A. Buckley ) v.                  the title dealing with agriculture . The contested
Commission of the European Communities ( Agent: Xavier                      regulation, however, deals essentially not with
Lewis , assisted by John Flandoll, Solicitor) — application                 transitional measures but rather with derogations
for a declaration that Commission Decision 93/659/EC of                     allowing the new Member States to avoid application of
25 November 1993 on the clearance of the accounts                           the common organization of the market, contrary to
presented by the Member States in respect of the                            Article 137 ( 2 ) of the Act of Accession.