CELEX: 62010CA0138
Language: en
Date: 2011-09-15 00:00:00
Title: Case C-138/10: Judgment of the Court (First Chamber) of 15 September 2011 (reference for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria)) — DP grup EOOD v Direktor na Agentsia Mitnitsi (Customs union — Customs declaration — Acceptance by the customs authorities of that declaration — Invalidation of a customs declaration which has already been accepted — Consequences for penal measures)

29.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 319/7
            
         Judgment of the Court (First Chamber) of 15 September 2011 (reference for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria)) — ‘DP grup’ EOOD v Direktor na Agentsia ‘Mitnitsi’
   (Case C-138/10) (1)
   
   (Customs union - Customs declaration - Acceptance by the customs authorities of that declaration - Invalidation of a customs declaration which has already been accepted - Consequences for penal measures)
   2011/C 319/10
   Language of the case: Bulgarian
   
      Referring court
   
   Administrativen sad Sofia-grad
   
      Parties to the main proceedings
   
   
      Applicant:‘DP grup’ EOOD
   
      Defendant: Direktor na Agentsia ‘Mitnitsi’
   
      Re:
   
   Reference for a preliminary ruling — Administrativen sad Sofia-grad — Interpretation of Articles 4(5), 8(1), first indent, 62, 63 and 68 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Acceptance by the customs authority of a customs declaration made in writing by the person liable to pay duty — Treatment of such acceptance as equivalent to an administrative decision open to judicial review — Acceptance of the declaration on a provisional basis pending definitive verification of the information provided therein by means of an expert report for the purpose of confirming the tariff code — Delimitation of the review conducted by the customs authority at the time of that verification
   
      Operative part of the judgment
   
   The provisions of European Union law in customs matters must be interpreted as meaning that a declarant cannot request a court to annul a customs declaration made by it when that declaration has been accepted by the customs authorities. By contrast, under the conditions laid down in Article 66 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Council Regulation (EC) No 1791/2006 of 20 November 2006, that declarant may request those authorities to invalidate that declaration, even after they have released the goods. At the conclusion of their assessment, the customs authorities must, subject to the possibility of a court action, either reject the declarant’s application by reasoned decision or proceed with the invalidation requested.
   
      (1)  OJ C 148, 5.6.2010.