CELEX: C2001/028/34
Language: en
Date: 2001-01-27 00:00:00
Title: Case C-422/00: Reference for a preliminary ruling by the VAT and Duties Tribunal, London Tribunal Centre, by direction of that court of 19 October 2000, in the case of Capespan International plc against Commissioners of Customs and Excise

C 28/18                EN                   Official Journal of the European Communities                                       27.1.2001
Reference for a preliminary ruling by the Unabhängiger                 (i)    For products listed in the Annex to Commission Regu-
Verwaltungssenat für Kärnten by order of 8 November                           lation (EC) No. 3223/94 (1) (‘Regulation 3223/94’), as
2000 in the case of the Mayor of the provincial capital                       replaced by Commission Regulation (EC) No. 1890/96 (2),
             Klagenfurt against Renate Sterbenz                               and entered into the European Community from
                                                                              18 March 1997 but before 18 July 1998, being the date
                                                                              upon which Commission Regulation (EC) No. 1498/98 (3)
                        (Case C-421/00)                                       (‘Regulation 1498/98’) amending Article 5 of Regulation
                                                                              3223/94 is expressed to have entered into force, is the
                                                                              customs value of such products to be determined in
                         (2001/C 28/33)                                       accordance with
Reference has been made to the Court of Justice of the
                                                                              a)    the rules set out in Chapter 3 of Title II (namely
European Communities by order of the Unabhängiger Verwal-
                                                                                    Articles 28 to 36) to Council Regulation (EEC)
tungssenat für Kärnten (Independent Administrative Chamber
                                                                                    No. 2913/92 (4) (‘the Code’) and the rules set out in
for Carinthia) of 8 November 2000, which was received at the
                                                                                    Title V (namely Articles 141 to 181a) to Com-
Court Registry on 14 November 2000, for a preliminary ruling
                                                                                    mission Regulation (EEC) No. 2454/93 (5) (‘the
in the case of the Mayor of the provincial capital Klagenfurt
                                                                                    Implementing Regulation’); or
against Renate Sterbenz on the following question:
                                                                              b)     Article 5 of Regulation 3223/94?
‘Are Article 28 (ex Article 30) of the EC Treaty as amended by
the Treaty of Amsterdam and Articles 2(1)(b) and 15(1) and
(2) of Council Directive 79/112/EEC of 18 December 1978 on
the approximation of the laws of the Member States relating
to the labelling, presentation and advertising of foodstuffs for       (ii) If the customs value is not to be determined in accordance
sale to the ultimate consumer (OJ 1979 L 33, p. 1) in the                     with either of the above, what is the correct basis for the
applicable version to be interpreted as precluding national                   determination of the customs value of such products?
legislation prohibiting any health-related information from
appearing on the labelling and presentation of foodstuffs,
products intended for human consumption and additives for              (iii) Is Regulation 1498/98, amending with effect from 18 July
general consumption, save if expressly authorised? (Paragraph                 1998 Article 5 of Regulation 3223/94 on detailed rules
9(1)(a) to (c) and (3) of the LMG 1975, BGBl. No. 1975/86 in                  for the application of the import arrangements for fruit
the applicable version)’.                                                     and vegetables published in the Official Journal of the
                                                                              European Communities [OJ No L 198, 15.07.98 p. 4],
                                                                              valid?
                                                                       (iv) If Regulation 1498/98 is not valid, how is the customs
                                                                              value of products of the type identified in question (i),
                                                                              which are entered into the European Community from
                                                                              18 July 1998, to be determined?
Reference for a preliminary ruling by the VAT and Duties               (v)    Whether or not Regulation 1498/98 is valid, does
Tribunal, London Tribunal Centre, by direction of that                        Regulation 3223/94 preclude the giving of a provisional
court of 19 October 2000, in the case of Capespan                             indication of customs value in accordance with Article
International plc against Commissioners of Customs and                        254 of the Implementing Regulation?
                              Excise
                                                                       (1) of 21 December 1994 on detailed rules for the application of
                        (Case C-422/00)                                     the import arrangements for fruit and vegetables (OJ L 337,
                                                                            24.12.1994, p. 66).
                                                                       (2) OJ L 249, 1.10.1996, p. 29.
                         (2001/C 28/34)                                (3) OJ L 198, 15.7.1998, p. 4.
                                                                       (4) Council Regulation (EEC) No 2913/92 of 12 October 1992
                                                                            establishing the Community Customs Code (OJ L 302,
Reference has been made to the Court of Justice of the                      19.10.1992, p. 1).
European Communities by a direction of the VAT and Duties              (5) of 2 July 1993 laying down provisions for the implementation of
Tribunal, London Tribunal Centre, of 19 October 2000, which                 Council Regulation (EEC) No 2913/92 (OJ L 253, 11.10.1993,
                                                                            p. 1).
was received at the Court Registry on 14 November 2000, for
a preliminary ruling in the case of Capespan International plc
against Commissioners of Customs and Excise, on the follow-
ing questions: