CELEX: C2006/086/13
Language: en
Date: 2006-04-08 00:00:00
Title: Judgment of the Court (Second Chamber) of  20 October 2005  in Case C-247/04: Reference for a preliminary ruling from the College van Beroep voor het bedrijfsleven in Transport Maatschappij Traffic BV v Staatssecretaris van Economische Zaken (Community Customs Code — Repayment or remission of import or export duties — Meaning of  legally owed )

8.4.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 86/8
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 20 October 2005
   in Case C-247/04: Reference for a preliminary ruling from the College van Beroep voor het bedrijfsleven in Transport Maatschappij Traffic BV v Staatssecretaris van Economische Zaken (1)
   
   (Community Customs Code - Repayment or remission of import or export duties - Meaning of ‘legally owed’)
   (2006/C 86/13)
   Language of the case: Dutch
   In Case C-247/04: reference for a preliminary ruling under Article 234 EC from the College van Beroep voor het bedrijfsleven (Netherlands), made by decision of 28 May 2004, received at the Court on 11 June 2004, in the proceedings between Transport Maatschappij Traffic BV and Staatssecretaris van Economische Zaken, the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, J. Makarczyk (Rapporteur), C. Gulmann, R. Schintgen and J. Klčcka, Judges; C. Stix-Hackl, Advocate General; L. Hewlett, Principal Administrator, for the Registrar, gave a judgment on 20 October 2005, in which it ruled:
   For the purposes of the first subparagraph of Article 236(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, import duties or export duties are legally owed where a customs duty has been incurred within the conditions laid down by Chapter 2 of Title VII of that regulation and where the amount of those duties could be determined by the application of the Common Customs Tariff of the European Communities in accordance with the provisions of Title II of that regulation.
   The amount of the import duties or export duties remains legally owed within the meaning of the first subparagraph of Article 236(1) of Regulation No 2913/92 even where that amount has not been communicated to the debtor in accordance with Article 221(1) of that regulation.
   
      (1)  OJ C 217 of 28.8.2004.