CELEX: C1997/074/25
Language: en
Date: 1997-03-08 00:00:00
Title: Reference for a preliminary ruling by the Appeals and Objections Committee of the Højesteret by decision of that court of 20 December 1996 in the case of Skatteministeriet v. Sportgoods A/S (Case C-413/96)

8 . 3 . 97               EN [                  Official Journal of the European Communities                                   No C 74/13
Registry on 23 December 1996, for a preliminary ruling in                 2 . Must the words '[. . .] legally due [. . .]' in Article 2(1 )
the proceedings brought by Kainuun Liikenne Oy and Oy                          of Council Regulation (EEC ) No 1697/79 be
Pohjolan Liikenne Ab on the following questions :                              interpreted as meaning that:
1 . Is the Regulation on public service obligations                            — it is the factual and legal circumstances at the time
       ( Regulation (EEC ) No 1191 /69 (') as amended by
                                                                                   when the competent authorities receive a
       Regulation ( EEC ) No 1893/91 (2 )), in particular                          declaration containing an incorrect tariff heading
       Article 4 in conjunction with Article 1 ( 3 ), to be                        that are conclusive for determining whether an
                                                                                    amount is due ?
       interpreted as meaning that it entitles a transport
       undertaking to have a part, of whatever size, of its
       operating obligation terminated, for example, only a                         or as meaning that:
       certain part of one route operated ?
                                                                               — it is the factual and legal circumstances at the time
                                                                                    when the competent authorities establish that a
2 . If the answer to the first question is wholly or                                declaration contained an incorrect tariff heading
       conditionally in the affirmative, in which case the                          that are conclusive for determining whether an
       Korkein Hallinto-oikeus may remit the case to the                            amount is due ?
       Laaninhallitus for a fresh decision, in order to reach a
       final decision in the case the question arises whether it
       also follows, from the right given to transport                    3 . A. What is the legal effect of a decision by the
       undertakings in the Regulation on public service                             European Commission, after consultation with the
       obligations to have a service obligation partially                           Customs Code Committee, addressed to a Member
       terminated, that the authorities' power under national                       State following a request by a Member State to the
        law to revoke a traffic licence in order reasonably to                      Committee that it take a decision on whether there
       reorganize the traffic is precluded or restricted where                      was, in specified circumstances, justification for
       the need to reorganize results from a partial                                granting remission of import duties, and in which
       termination .                                                                the Commission and the Committee decided that
                                                                                    there was no justification for granting remission of
 (') OJ, English Special Edition 1969 ( I), p. 276.                                 import duties referred to in the Member State's
 ( 2 ) OJ No L 169, 29 . 6 . 1991 , p. 1 .                                          request to the Committee ?
                                                                               B. Is it compatible with the legal effects described in
                                                                                    the answer to question 3 .A for a court in the
                                                                                    Member State concerned to rule in a judgment
                                                                                    that there was no necessary legal basis for post­
                                                                                    clearance recovery of import duties ?
 Reference for a preliminary ruling by the Appeals and
 Objections Committee of the Hojesteret by decision of
 that      court   of 20      December     1996   in  the   case  of
                 Skatteministeriet v. Sportgoods A/S
                            ( Case C-413/96 )
                               ( 97/C 74/25 )                             Reference for a preliminary ruling by the Immigration
                                                                          Adjudicator, by decision of the Adjudicator of
                                                                          20 December 1996, in the case of Nour Eddline El Yassini
 Reference has been made to the Court of Justice of the                        against Secretary of State for the Home Department
 European Communities by decision of the Appeals and                                              ( Case C-416/96 )
  Objections Committee of the Hojesteret ( Supreme Court)
  of 20 December 1996, which was received at the Court                                               97/C 74/26 )
  Registry on 27 December 1996, for a preliminary ruling in
  the case of Skatteministeriet ( Ministry of Fiscal Affairs ) v.
  Sportgoods A/S on the following questions :                              Reference has been made to the Court of Justice of the
                                                                           European Communities by decision of the Immigration
                                                                           Adjudicator of 20 December 1996, which was received at
  1 . Must Article 2 ( 1 ) of Council Regulation ( EEC )                   the Court Registry on 31 December 1996 , for a
        No 1697/79 on the post-clearance recovery of import                preliminary ruling in the case of Nour Eddline El Yassini
         duties or export duties which have not been required              against Secretary of State for the Home Department, on
         of the person liable for payment on goods entered for             the following questions:
         a customs procedure involving the obligation to pay
         such duties ( OJ No L 197, 1979, p. 1 ) be interpreted
         as meaning that post-clearance recovery may be                    1 . In a case of a Moroccan national, who is lawfully
         effected only in cases in which there is a difference in               resident in a Member State and who is lawfully
         the amount of duty involved, but not in cases of                       employed in that Member State, does the term
         incorrect declarations of headings which have not had                  'working conditions' in Article 40 of the EC/Morocco
         any bearing on the amount ?                                            Cooperation Agreement include security of such