CELEX: C2003/055/11
Language: en
Date: 2003-03-08 00:00:00
Title: Case C-428/02: Reference for a preliminary ruling by the Vestre Landsret by order of that Court of 15 November 2002 in the case of Fonden Marselisborg Lystbådehavn against Skatteministeriet

C 55/6                  EN                          Official Journal of the European Union                                          8.3.2003
1.     Must Regulation No 2913/92 (1) (the Community Cus-                   Reference for a preliminary ruling by the Bundesfinanz-
       toms Code) and Regulation No 2454/93 ( 2) (the regu-                 hof by order of that Court of 29 October 2002 in the case
       lation implementing the Community Customs Code), in                  of Hauptzollamt Hamburg-Jonas against Gouralnik &
       particular Article 379(1) of the regulation implementing                                      Partner GmbH
       the Community Customs Code, be construed as meaning
       that the customs debt arising by reason of an offence or
       irregularity in connection with external Community                                           (Case C-446/02)
       transit cannot be recovered by the office of departure
       from the principal if the principal did not, before the end
       of the eleventh month following the date of registration                                      (2003/C 55/12)
       of the Community transit declaration, receive the notifi-
       cation referred to in Article 379 of the regulation
       implementing the Community Customs Code?
                                                                            Reference has been made to the Court of Justice of the
2.     Does the fact that the office of departure did not follow
                                                                            European Communities by order of the Bundesfinanzhof
       an administrative instruction for the transmission of
                                                                            (Federal Finance Court) of 29 October 2002, received at the
       information laid down in the Customs Code Committee
                                                                            Court Registry on 10 December 2002, for a preliminary ruling
       (early warning system) or that the authorities in the office
                                                                            in the case of Hauptzollamt Hamburg-Jonas against Gouralnik
       of departure can be criticised for failure to notify in good
                                                                            & Partner GmbH on the following questions:
       time have any bearing on the answer to this question?
                                                                            1.   Does an entitlement to an export refund exist at least at
( 1) OJ L 302 [1992], p. 1.                                                      the rate of refund applicable to the product actually
( 2) OJ L 253 [1993], p. 1.                                                      exported where it is established during a control by
                                                                                 the customs authorities that the declared and exported
                                                                                 consignment did not consist entirely of the declared
                                                                                 product but contained a proportion of another product
                                                                                 to which a lower rate of refund applied?
Reference for a preliminary ruling by the Vestre Landsret                   2.   Does the fact that the product which was incorrectly
by order of that Court of 15 November 2002 in the case                           declared is similar to that actually declared have any
of Fonden Marselisborg Lystbådehavn against Skattemini-                          bearing on the decision?
                                steriet
                                                                            3.   If Question 2 is answered in the affirmative, in accordance
                          (Case C-428/02)                                        with which criteria must it be determined whether the
                                                                                 declaration also covers the incorrectly declared goods?
                           (2003/C 55/11)
Reference has been made to the Court of Justice of the
European Communities by order of the Vestre Landsret
(Western Regional Court) of 15 November 2002, received at
the Court Registry on 26 November 2002, for a preliminary
ruling in the case of Fonden Marselisborg Lystbådehavn against
Skatteministeriet (Ministry of Fiscal Affairs) on the following             Appeal brought on 11 December 2002 by KWS Saat AG
questions:                                                                  against the judgment delivered on 9 October 2002 by the
                                                                            Second Chamber of the Court of First Instance of the
1)     Must Article 13.B(b) of the Sixth VAT Directive (Council             European Communities in Case T-173/00 between KWS
       Directive 77/388) (1) be construed as meaning that the               Saat AG and the Office for Harmonisation in the Internal
       term ‘letting of immovable property’ includes the letting                         Market (Trade Marks and Designs)
       of a boat site consisting of a section of a land-based port
       area and of a defined and identifiable water-based area?
                                                                                                   (Case C-447/02 P)
2)     Must Article 13.B(b)(2) of the Sixth VAT Directive be
       construed as meaning that the term ‘vehicles’ includes
       boats?                                                                                        (2003/C 55/13)
( 1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
     harmonization of the laws of the Member States relating to
     turnover taxes — Common system of value added tax: uniform             An appeal against the judgment delivered on 9 October 2002
     basis of assessment (OJ L 145 of 13.6.1977, p. 1).                     by the Second Chamber of the Court of First Instance of the
                                                                            European Communities in Case T-173/00 between KWS Saat
                                                                            AG and the Office for Harmonisation in the Internal Market