CELEX: C2005/106/35
Language: en
Date: 2005-04-30 00:00:00
Title: Case C-100/05: Reference for a preliminary ruling from the Gerechtshof te Amsterdam by judgment of that court of 18 February 2005 in the proceedings between ASM Lithography B.V. and Inspecteur van de Belastingdienst/Douane Zuid/kantoor Roermond

30.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 106/19
            
         Reference for a preliminary ruling from the Gerechtshof te Amsterdam by judgment of that court of 18 February 2005 in the proceedings between ASM Lithography B.V. and Inspecteur van de Belastingdienst/Douane Zuid/kantoor Roermond
   (Case C-100/05)
   (2005/C 106/35)
   Language of the case: Dutch
   Reference has been made to the Court of Justice of the European Communities by judgment of the Gerechtshof te Amsterdam (Amsterdam Regional Court of Appeal) (Netherlands) of 18 February 2005, received at the Court Registry on 28 February 2005, for a preliminary ruling in the proceedings between ASM Lithography B.V. and Inspecteur van de Belastingdienst/Douane Zuid/kantoor Roermond (Tax Inspectorate/Customs South, Roermond office) on the following question:
   
               1.
            
            
               With regard to compensating products such as those here in issue [point 2.1. of the reference for a preliminary ruling], which are considered to have been released for free circulation, must the customs debt be determined on the basis of the rules of assessment referred to in Article 122(c) of the Community Customs Code (CCC) (1) even where the person concerned has made no prior and express request in that regard?
            
         
               2.
            
            
               If the answer to Question 1 is in the negative, is it necessary to grant a subsequent application — after notification of the amount by way of duty arising from the customs debt which is determined on the basis of the rules of assessment referred to in Article 121(1) of the CCC — for (re)calculation of the amount of customs debt on the basis of the rules of assessment referred to in Article 122(c) of the CCC which is made in connection with an application for repayment pursuant to Article 236 of the CCC?
            
         
      (1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302 of 19 October 1992, p. 1).