CELEX: C1999/314/01
Language: en
Date: 1999-10-30 00:00:00
Title: Case C-262/99: Reference for a preliminary ruling by the Trimeles Diikitiko Protodikio Irakliou (First Chamber) by judgment of that court of 30 June 1999 in the case of P. Louloudakis against the Greek State

30.10.1999            EN                     Official Journal of the European Communities                                        C 314/1
                                                                     I
                                                               (Information)
                                                  COURT OF JUSTICE
                                                           COURT OF JUSTICE
Reference for a preliminary ruling by the Trimeles Diikiti-              c) Is it permissible for the administrative measures as a whole
ko Protodikio Irakliou (First Chamber) by judgment of                        — including those arising from the charge of smuggling
that court of 30 June 1999 in the case of P. Louloudakis                     — which are decided on as appropriate in the field of
                    against the Greek State                                  customs contraventions by Member State B which is
                                                                             competent in that regard (in view of the absence of
                         (Case C-262/99)                                     harmonisation of national laws) to lead to penalties which
                                                                             amount to many (ten) times the original purchase price of
                         (1999/C 314/01)                                     the article in Member State A, without impeding the free
                                                                             movement of goods and persons?
Reference has been made to the Court of Justice of the
European Communities by judgment of the First Chamber of                     If the answer is in the negative, do criteria exist as to the
the Trimeles Diikitiko Protodikio Irakliou (Administrative                   limits of what is strictly necessary in order to achieve the
Court of First Instance, Heraklion (Three Judges)) of 30 June                objectives pursued?
1999, received at the Court Registry on 19 July 1999, for a              d) Does Directive 83/182/EEC or another provision give rise
preliminary ruling in the case of P. Louloudakis against the                 to an obligation on the Member States to take into account,
Greek State on the following questions:                                      when imposing administrative penalties in cases with
                                                                             which that directive is concerned, the good faith of the
a) Is the second subparagraph of Article 7(1) of Council                     persons concerned and the absence of fraudulent intent
    Directive 83/182/EEC (1) of 28 March 1983 on tax exemp-                  (for example ignorance)?
    tions within the Community for certain means of transport
    temporarily imported into one Member State from another
    to be interpreted as meaning that the normal residence of            (1) OJ No L 105, 23.4.1983, p. 59.
    a national of State A is in State A, where he successfully
    carries on business for many years both as an architect and
    in commerce through a limited partnership, retains a
    residence and spends most of his working time, or is in
    State B, of which he is also a national and where,
    simultaneously, he starts up an independent business with            Reference for a preliminary ruling by the Fourth Chamber
    a similar or at least related object, leases a house and             of the Consiglio di Stato, sitting as a judicial body, by
    begins to spend part of his time, while also complying               orders of that court of 27 April and 26 May 1999, in the
    with his fiscal obligations, assisted by his wife who                cases of (1) Impresa Lombardini SpA — Impresa Generale
    participates in all the above activities in both State A and         di Costruzioni v ANAS — Ente Nazionale per le Strade
    State B and takes shares in those businesses?                        and Società Italiana per Condotte d’Acqua and (2) Impresa
                                                                         Ing. Mantovani SpA v ANAS — Ente Nazionale per le
    Apart from the abovementioned provision, do other                                                  Strade
    criteria exist on the basis of which, in cases where it is
    difficult to determine normal residence, it is possible for                          (Cases C-285/99 and C-286/99)
    that determination to be made?
                                                                                                 (1999/C 314/02)
b) In the case of possession or use of private vehicles by a
    person not entitled to a temporary exemption, which under            Reference has been made to the Court of Justice of the
    national law constitutes a simple customs contravention, is          European Communities by orders of Fourth Chamber of the
    it consistent with the Community principle of pro-                   Consiglio di Stato, sitting as a judicial body, of 27 April and
    portionality to impose, on the basis of the sole criterion of        26 May 1999, which were received at the Court Registry on
    the cubic capacity of the vehicle, a special administrative          2 August 1999, for a preliminary ruling in the cases of (1)
    penalty, in particular a fine (such as the fine under                Impresa Lombardini SpA — Impresa Generale di Costruzioni
    Article 88(2)(f) of Law No 2127/1993) of an amount from              v ANAS — Ente Nazionale per le Strade (National Highways
    GRD 1 000 000 to GRD 5 000 000 per vehicle, where                    Authority) and Società Italiana per Condotte d’Acqua and (2)
    that fine exceeds the current market value of the vehicle            Impresa Ing. Mantovani SpA v ANAS — Ente Nazionale per le
    having regard also to its age?                                       Strade, on the following questions: