CELEX: C1998/312/11
Language: en
Date: 1998-10-10 00:00:00
Title: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 7 July 1998 in the case of Hauptzollamt Neubrandenburg against Leszek Labis trading as Przedsiebiorstwo Transportowo-Handlowe 'Met-Trans', PL-Reda (Case C-310/98)

C 312/6               EN                  Official Journal of the European Communities                                  10.10.98
Regulation. On the other hand, it must presumably, be                1. What should the requirements be for furnishing proof
open to the Commission to bring proceedings in respect of                 of the place where an irregularity or offence was
decisions of the President of the Office directly under                   actually committed in the course of a transport
Article 173. That the Member States should be differently                 operation carried out under cover of a TIR carnet
situated from the Commission in the matter of challenging                 (first subparagraph of Article 454(3) of Commission
such decisions seems constitutionally anomalous.                          Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993,
                                                                          p. 1))? Is a statement from the carnet holder and the
(1) OJ C 199, 28.6.1997, p. 39.                                           testimony of the lorry driver who has effected the
(2) Case 294/83, [1986] ECR 1339.                                         transport for the carnet holder sufficient or must the
(3) Joined Cases 193/87 and 194/87, [1989] ECR 1045.                      proof comprise documents which unambiguously show
                                                                          that the competent authorities in the other Member
                                                                          State reached the conclusion that the irregularity or
                                                                          offence was committed on their territory?
Reference for a preliminary ruling by the Finanzgericht              2. If the Court of Justice takes the view that the actual
München by order of that court of 24 June 1998 in the                     place where the irregularity or offence was commited
case of Holz Geenen GmbH against Oberfinanzdirektion                      can be proved on the basis of statements of the carnet
                           München                                        holder and the testimony of the lorry driver who
                                                                          effected the transport operation, are the third and
                       (Case C-309/98)                                    fourth subparagraphs of Article 454(3) of Directive
                         (98/C 312/10)                                    (EEC) No 2454/93 to be interpreted as meaning that
                                                                          they also apply in cases where the charges were
                                                                          recovered in the Member State where the irregularity
                                                                          or offence was detected, even though it has been
Reference has been made to the Court of Justice of the
                                                                          proved that the irregularity or offence was actually
European Communities by order of the Third Senate of
                                                                          commited in another Member State?
the Finanzgericht München (Finance Court, Munich) of
24 June 1998, received at the Court Registry on 10 August
1998, for a preliminary ruling in the case of Geenen
GmbH against Oberfinanzdirektion München (Principal
Revenue Office, Munich) on the following question:
Is Commission Regulation (EC) No 1509/97 of 30 July
1997 concerning the classification of certain goods in the           Appeal brought on 14 August 1998 by the Union Euro-
Combined Nomenclature (OJ L 204, 31.7.1997, p. 8) Ð                  peÂenne de l'Artisanat et des Petites et Moyennes Entrepri-
in this case rectangular wood blocks, 48 or 85 mm wide              ses (UEAPME) against the judgment delivered on 17 June
72 mm high, used in the construction of window frames,               1998 by the Fourth Chamber, Extended Composition, of
consisting of layers of wood glued together with the grain           the Court of First Instance of the European Communities
running parallel and with slightly rounded edges Ð                   in Case T-135/96 between the Union EuropeÂenne de
invalid?                                                             l'Artisanat et des Petites et Moyennes Entreprises
                                                                     (UEAPME), supported by ConfeÂdeÂration GeÂneÂrale des
                                                                     Petites et Moyennes Entreprises et du Patronat ReÂel
                                                                     (CGPME), Union Professionnelle Artisanale (UPA), Natio-
                                                                     naal Christelijk Middenstandsverbond (NCMV), Konink-
                                                                     lijke Vereniging MKB-Nederland, FeÂdeÂration des Artisans,
                                                                     Confederazione Generale Italiana del Artigianato (Confar-
Reference for a preliminary ruling by the Bundesfinanzhof            tigianato), Wirtschaftskammer Österreich, Bundesvereini-
by order of that court of 7 July 1998 in the case of Haupt-          gung der Fachverbände des Deutschen Handwerks eV
zollamt Neubrandenburg against Leszek Labis trading                  (BFH), and the Council of the European Union, supported
as Przedsiebiorstwo Transportowo-Handlowe Met-Trans',                     by the Commission of the European Communities
                            PL-Reda                                                        (Case C-316/98 P)
                       (Case C-310/98)
                                                                                             (98/C 312/12)
                         (98/C 312/11)
Reference has been made to the Court of Justice of the               An appeal against the judgment delivered on 17 June 1998
European Communities by order of the Bundesfinanzhof                 by the Fourth Chamber, Extended Composition, of the
(Federal Finance Court) of 7 July 1998, received at the              Court of First Instance of the European Communities in
Court Registry on 10 August 1998, for a preliminary                  Case T-135/96 between the Union EuropeÂenne de l'Artisa-
ruling in the case of Hauptzollamt Neubrandenburg                    nat et des Petites et Moyennes Entreprises (UEAPME),
against Leszek Labis trading as Przedsiebiorstwo                     supported by ConfeÂdeÂration GeÂneÂrale des Petites et
Transportowo-Handlowe Met-Trans', PL-Reda on the                    Moyennes Entreprises et du Patronat ReÂel (CGPME),
following questions:                                                 Union Professionnelle Artisanale (UPA), Nationaal Christe-