CELEX: 62008CN0125
Language: en
Date: 2008-03-25 00:00:00
Title: Case C-125/08: Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — G.C. Deschaumes 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 — G.C. Deschaumes v Belgian State
   (Case C-125/08)
   (2008/C 142/24)
   Language of the case: Dutch
   Referring court
   Hof van Cassatie van België
   Parties to the main proceedings
   
      Appellant: G. Deschaumes
   
      Respondent: Belgian State
   Question referred
   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 lawfully be effected only after the customs debt has been entered in the accounts or, in other words, that the communication of a customs debt to the person liable for payment, as prescribed in Article 221(1) of the CCC, must 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?
   
      (1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).