CELEX: 62008CN0124
Language: en
Date: 2008-03-25 00:00:00
Title: Case C-124/08: Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — I. G.A.L.M. Snauwaert and Algemeen Expeditiebedrijf Zeebrugge BVBA v Belgian State; II. Coldstar NV v Belgian State; III. D.P.W. Vlaeminck v Belgian State; IV. J.P. Den Haerynck v Belgian State; and V. A.E.M. De Wintere v Belgian State

7.6.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 142/16
            
         Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — I. G.A.L.M. Snauwaert and Algemeen Expeditiebedrijf Zeebrugge BVBA v Belgian State; II. Coldstar NV v Belgian State; III. D.P.W. Vlaeminck v Belgian State; IV. J.P. Den Haerynck v Belgian State; and V. A.E.M. De Wintere v Belgian State
   (Case C-124/08)
   (2008/C 142/23)
   Language of the case: Dutch
   Referring court
   Hof van Cassatie van België
   Parties to the main proceedings
   
      Appellants:
   
   
               I.
            
            
               
                           1.
                        
                        
                           G.A.L.M. Snauwaert
                        
                     
                           2.
                        
                        
                           Algemeen Expeditiebedrijf Zeebrugge BVBA, party incurring civil liability
                        
                     
         
               II.
            
            
               Coldstar NV, party incurring civil liability
            
         
               III.
            
            
               D.P.W. Vlaeminck
            
         
               IV.
            
            
               J.P. Den Haerynck
            
         
               V.
            
            
               A.E.M. De Wintere
            
         
      Respondent: Belgische Staat (Belgian State)
   Questions referred
   
               1.
            
            
               Should Article 221(1) of the Community Customs Code (CCC) (1) be construed as meaning that the prescribed communication of a customs debt to the person liable for payment can be lawfully effected only after it has been entered in the accounts or, in other words, that the communication of a customs debt to the person liable for payment prescribed in Article 221(1) of the CCC should always be preceded by its entry in the accounts if it is to be lawful and to comply with Article 221(1)of the CCC?
            
         
               2.
            
            
               Should Article 221(3) of the CCC, as applicable before its amendment by Article 1 of Regulation (EC) No 2700/2000 (2), be construed as meaning that the option of lawfully communicating the amount entered in the accounts after the period of three years from the date on which the customs debt was incurred, if that debt is the result of an act which is liable to give rise to criminal court proceedings, is available to the customs authorities only in respect of the person who is responsible for the act which is liable to give rise to criminal court proceedings?
            
         
      (1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302 p. 1).
   
      (2)  Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 amending Regulation (EEC) No 2913/92 (OJ 2000 L 311, p. 17).