CELEX: C2004/217/06
Language: en
Date: 2004-08-28 00:00:00
Title: Judgment of the Court (Third Chamber) of 1 July 2004 in Joined Cases C-361/02 and C-362/02 (references for a preliminary ruling from the the Diikitiko Efetio Piraeus): Elliniko Dimosio v Nikolaos Tsapalos and Konstantinos Diamantakis (Directive 76/308/EEC — Mutual assistance for the recovery of customs duties — Application to claims which arose prior to the entry into force of the Directive)

28.8.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/4
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 1 July 2004
   in Joined Cases C-361/02 and C-362/02 (references for a preliminary ruling from the the Diikitiko Efetio Piraeus): Elliniko Dimosio v Nikolaos Tsapalos and Konstantinos Diamantakis (1)
   
   (Directive 76/308/EEC - Mutual assistance for the recovery of customs duties - Application to claims which arose prior to the entry into force of the Directive)
   (2004/C 217/06)
   Language of the case: Greek
   In Joined Cases C-361/02 and C-362/02: references to the Court under Article 234 EC from the Diikitiko Efetio Piraeus (Greece) for a preliminary ruling in the proceedings pending before that court between Elliniko Dimosio and Nikolaos Tsapalos (C-361/02), Konstantinos Diamantakis (C-362/02) — on the interpretation of Article 1 of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties, and in respect of value added tax and certain excise duties (OJ 1976 L 73, p. 18), as amended by the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustment to the Treaties on which the European Union is founded (OJ 1994 C 241, p. 21) — the Court (Third Chamber), composed of: A. Rosas, President of the Chamber, R. Schintgen (Rapporteur) and N. Colneric, Judges; J. Kokott, Advocate General; M. Múgica Arzamendi, Principal Administrator, for the Registrar, has given a judgment on 1 July 2004, in which it has ruled:
   Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties, and in respect of value added tax and certain excise duties as amended by the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, is to be interpreted as applying to customs claims which arose in one Member State under an instrument issued by that State before that directive entered into force in the other Member State, where the requested authority is situated.
   
      (1)  OJ C 305 of 7.12.2002.