CELEX: C1998/278/26
Language: en
Date: 1998-09-05 00:00:00
Title: Reference for a preliminary ruling by the Simvoulio tis Epikratias (Greek Council of State), by a decision of that court of 6 April 1998 in the case of Kharalambos Dounias v. Minister for Finance (Case C-228/98)

C 278/16              EN                   Official Journal of the European Communities                                    5.9.98
Action brought on 25 June 1998 by the Commission of                   Court Registry on 26 June 1998, for a preliminary ruling
         the European Communities against Ireland                     in the case of Kharalambos Dounias v. Minister for
                       (Case C-227/98)                                Finance on the following questions:
                         (98/C 278/25)
                                                                      1. Is the method set out in Law 1477/1984, in particular
                                                                          Articles 1(2), 2(3), 3(3) and 4(3) thereof, and
An action against Ireland was brought before the Court of                 Article 16 of Law 1642/1986 for calculating taxable
Justice of the European Communities on 25 June 1998 by                    value for the purposes of the taxes laid down by those
the Commission of the European Communities,                               Laws contrary to the provisions governing the
represented by Frank Benyon, its Legal Adviser acting as                  European Economic Community, in particular
agent, with an address for service at the office of Mr                    Articles 30 and 95 of the Treaty of Rome?
Carlos Gómez de la Cruz, a member of its Legal Service,
Centre Wagner, Kirchberg, Luxembourg.
                                                                      2. Is Council Regulation (EEC) No 1224/80 (1) also
The applicant claims that the Court should:                               directly applicable where a tax provided for under the
                                                                          legislation of a Member State applies to goods
                                                                          imported from another Member State?
Ð declare that, by failing to adopt the laws, regulations
    or administrative provisions necessary to comply with
    Council Directive 91/328/EEC of 21 June 1991
                                                                      3. If the answer to the preceding question is in the
    amending Directive 77/143/EEC on the approximation
                                                                          affirmative, is Article 11 of that Regulation contrary
    of laws of the Member States relating to
                                                                          to the provisions of the Treaty of Rome and in
    roadworthiness tests for motor vehicles and their
                                                                          particular Article 30 thereof?
    trailers (1), as repealed by Directive 96/96/EC of
    20 December 1996 (2) but which maintained in force
    the obligations of the Member States concerning the
                                                                      4. If the answer to question 2 is in the negative, is the
    deadline for transposition set out in Directive 91/328/
                                                                          reference in the abovementioned provisions of Laws
    EEC and/or by failing to inform the Commission
                                                                          1477/1984 and 1642/1986 to Council Regulation
    thereof, Ireland has failed to fulfil its obligations under
                                                                          (EEC) No 1224/80 contrary to the provisions of the
    that Directive,
                                                                          Treaty of Rome and in particular Article 30 thereof?
Ð order Ireland to pay the costs.
                                                                      5. If the answer to question 2 is in the negative, is
Pleas in law and main arguments adduced in support:                       Article 16 of the Code of Legislation relating to the
                                                                          Customs Tariff (Codifying Decree of 25/30 July 1920),
                                                                          as replaced by Article 1 of Law 428/1943, contrary to
Article 189 of the EC Treaty, under which a directive shall               the provisions of the Treaty of Rome and in particular
be binding, as to the result to be achieved, upon each                    Article 30 thereof?
Member State, carries by implication an obligation on the
Member States to observe the period for compliance laid
down in the directive. That period expired on 1 July 1993             6. Is the administrative procedure for settling disputes
without Ireland having enacted the provisions necessary to                provided for in Article 10 of the abovementioned
comply with the directive referred to in the conclusions of               Code of Legislation relating to the Customs Tariff and
the Commission.                                                           Article 136 of Presidential Decree 636/1977 contrary
                                                                          to the provisions of the Treaty of Rome and in
(1) OJ L 178, 6.7.1991, p. 29.                                            particular Article 30 thereof, where a domestic tax is
(2) OJ L 46, 17.2.1997, p. 1.                                             levied on goods imported from another Member State?
                                                                      7. Are the provisions of Article 50 of Presidential Decree
                                                                          341/1978, in conjunction with Article 152 of the Code
                                                                          of Fiscal Procedure and Article 4 of Law 1406/1983,
                                                                          contrary to the provisions of the Treaty of Rome and
Reference for a preliminary ruling by the Simvoulio tis
                                                                          in particular Article 30 thereof, where proceedings are
Epikratias (Greek Council of State), by a decision of that
                                                                          brought before an administrative court seeking to
court of 6 April 1998 in the case of Kharalambos Dounias
                                                                          establish the liability of the State with a view to
                    v. Minister for Finance
                                                                          obtaining reparation for damage resulting from the
                       (Case C-228/98)                                    infringement of provisions governing the European
                         (98/C 278/26)                                    Economic Community?
                                                                      (1) OJ L 134, 31.5.1980, p. 1.
Reference has been made to the Court of Justice of the
European Communities by a decision of the Simvoulio tis
Epikratias (First Chamber), which was received at the