CELEX: C2003/184/20
Language: en
Date: 2003-08-02 00:00:00
Title: Judgment of the Court of 17 June 2003 in Case C-383/01 (Reference for a preliminary ruling from the Østre Landsret): De Danske Bilimportører v Skatteministeriet, Told- og Skattestyrelsen (Free movement of goods — Charge on the registration of new motor vehicles — Internal taxation — Measure having an equivalent effect to a quantitative restriction)

2.8.2003                EN                            Official Journal of the European Union                                                C 184/11
                  JUDGMENT OF THE COURT                                       tion (EC) No 2955/94 of 5 December 1994, within 12 months
                                                                              following the date of acceptance of the export declaration, except in
                                                                              cases of force majeure or where the exporter, having acted with
                           (Third Chamber)                                    diligence in seeking to obtain that proof, is unable to submit it within
                                                                              that period and the competent authority has granted an extension of
                           of 26 June 2003                                    the deadline.
in Case C-334/01 (Reference for a preliminary ruling from                     (1) OJ C 317 of 10.11.2001.
the Verwaltungsgericht Frankfurt am Main): Glencore
Grain Rotterdam BV v Bundesanstalt für Landwirtschaft
                          und Ernährung (1)
(Agriculture — Common organisation of the markets in
cereals — Standing invitation to tender — Cereal products
for export to ACP States — Event causing time to begin to                                        JUDGMENT OF THE COURT
run for production of proof of entry for consumption into the
State of destination — Second indent of the second subpar-                                                of 17 June 2003
agraph of Article 8(2) of Regulation (EC) No 2372/95 and
        Article 47(2) of Regulation (EEC) No 3665/87)
                                                                              in Case C-383/01 (Reference for a preliminary ruling from
                                                                              the Østre Landsret): De Danske Bilimportører v Skattemi-
                            (2003/C 184/19)                                                  nisteriet, Told- og Skattestyrelsen (1)
                    (Language of the case: German)                            (Free movement of goods — Charge on the registration of
                                                                              new motor vehicles — Internal taxation — Measure having
                                                                                      an equivalent effect to a quantitative restriction)
(Provisional translation; the definitive translation will be published in
                      the European Court Reports)
                                                                                                          (2003/C 184/20)
                                                                                                   (Language of the case: Danish)
In Case C-334/01: Reference to the Court under Article 234
EC by the Verwaltungsgericht Frankfurt am Main (Germany)
for a preliminary ruling in the proceedings pending before that               (Provisional translation; the definitive translation will be published in
court between Glencore Grain Rotterdam BV and Bundesanstalt                                          the European Court Reports)
für Landwirtschaft und Ernährung, on the interpretation of the
second indent of the second paragraph of Article 8(2) of
Commission Regulation (EC) No 2372/95 of 10 October                           In Case C-383/01: Reference to the Court under Article 234
1995 on the issuing of standing invitations to tender for the                 EC by the Østre Landsret (Denmark) for a preliminary ruling
sale of common wheat of breadmaking quality held by the                       in the proceedings pending before that court between De
French and German intervention agencies for export to certain                 Danske Bilimportører and Skatteministeriet, Told- og Skatte-
ACP countries in the 1995/96 marketing year (OJ 1995 L 242,                   styrelsen, on the interpretation of Articles 28 EC and 30 EC,
p. 3) and of Article 47(2) of Commission Regulation (EEC)                     the Court, composed of: J.-P. Puissochet, President of the Sixth
No 3665/87 of 27 November 1987 laying down common                             Chamber, acting for the President, M. Wathelet (Rapporteur)
detailed rules for the application of the system of export                    and R. Schintgen (Presidents of Chambers), C. Gulmann, A. La
refunds on agricultural products (OJ 1987 L 351, p. 1), as                    Pergola, P. Jann, V. Skouris, F. Macken, N. Colneric, S. von Bahr
amended by Commission Regulation (EC) No 2955/94 of                           and J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate
5 December 1994 (OJ 1994 L 312, p. 5), the Court (Third                       General; H. von Holstein, Deputy Registrar, has given a judg-
Chamber), composed of: J.-P. Puissochet, President of the                     ment on 17 June 2003, in which it has ruled:
Chamber, F. Macken (Rapporteur) and J.N. Cunha Rodrigues,
Judges; J. Mischo, Advocate General; L. Hewlett, Principal
Administrator, for the Registrar, has given a judgment on                     1.    A charge on the registration of new motor vehicles established
26 June 2003, in which it has ruled:                                                by a Member State which does not have any domestic produc-
                                                                                    tion of vehicles, such as that laid down by the lov om
                                                                                    registreringsafgift af motorkøretøjer (Law on registration duty
The second indent of the second subparagraph of Article 8(2) of                     on motor vehicles), in the version resulting from Consolidating
Commission Regulation (EC) No 2372/95 of 10 October 1995 on                         Law No 222 of 14 April 1999, constitutes internal taxation
the issuing of standing invitations to tender for the sale of common                whose compatibility with Community law must be examined in
wheat of breadmaking quality held by the French and German                          the light not of Article 28 EC, but of Article 90 EC.
intervention agencies for export to certain ACP countries in the
1995/96 marketing year must be interpreted as meaning that proof              2.    Article 90 EC must be interpreted as not precluding such a
of importation of the goods into the ACP State or States concerned,                 charge.
which is necessary for release of the security of ECU 40 per tonne,
must be supplied, in accordance with Article 47(2) of Commission
Regulation (EEC) No 3665/87 of 27 November 1987 laying down                   (1) OJ C 331 of 24.11.2001.
common detailed rules for the application of the system of export
refunds on agricultural products, as amended by Commission Regula-