Amministrazione delle finanze dello Stato v Srl Meridionale Industria Salumi and others ; Ditta Italo Orlandi & Figlio and Ditta Vincenzo Divella v Amministrazione delle finanze dello Stato.
Jurisdiction | European Union |
ECLI | ECLI:EU:C:1981:270 |
Date | 12 November 1981 |
Celex Number | 61980CJ0212 |
Court | Court of Justice (European Union) |
Procedure Type | Reference for a preliminary ruling |
Docket Number | 212,217/80 |
Arrêt de la Cour (troisième chambre) du 12 novembre 1981. - Amministrazione delle finanze dello Stato contre Srl Meridionale Industria Salumi et autres ; Ditta Italo Orlandi & Figlio et Ditta Vincenzo Divella contre Amministrazione delle finanze dello Stato. - Demandes de décision préjudicielle: Corte suprema di Cassazione - Italie. - Recouvrement a posteriori des droits à l'importation ou à l'exportation. - Affaires jointes 212 à 217/80.
Recueil de jurisprudence 1981 page 02735
Sommaire
Parties
Objet du litige
Motifs de l'arrêt
Décisions sur les dépenses
Dispositif
1 . ACTES DES INSTITUTIONS - APPLICATION DANS LE TEMPS - REGLES DE PROCEDURE - REGLES DE FOND - DISTINCTION - RETROACTIVITE D ' UNE REGLE DE FOND - CONDITIONS
2 . COMMUNAUTES EUROPEENNES - RESSOURCES PROPRES - RECOUVREMENT A POSTERIORI DES DROITS A L ' IMPORTATION OU A L ' EXPORTATION - REGLEMENT N 1697/79 - RETROACTIVITE - ABSENCE
( REGLEMENT DU CONSEIL N 1697/79 )
Sommaire
1 . SI LES REGLES DE PROCEDURE SONT GENERALEMENT CENSEES S ' APPLIQUER A TOUS LES LITIGES PENDANT AU MOMENT OU ELLES ENTRENT EN VIGUEUR , IL N ' EN EST PAS DE MEME DES REGLES DE FOND . AU CONTRAIRE , CES DERNIERES SONT HABITUELLEMENT INTERPRETEES COMME NE VISANT DES SITUATIONS ACQUISES ANTERIEUREMENT A LEUR ENTREE EN VIGUEUR QUE DANS LA MESURE OU IL RESSORT CLAIREMENT DE LEURS TERMES , FINALITES OU ECONOMIE , QU ' UN TEL EFFET DOIT LEUR ETRE ATTRIBUE . CETTE INTERPRETATION GARANTIT LE RESPECT DES PRINCIPES DE SECURITE JURIDIQUE ET DE CONFIANCE LEGITIME EN VERTU DESQUELS LA LEGISLATION COMMUNAUTAIRE DOIT ETRE CLAIRE ET PREVISIBLE POUR LES JUSTICIABLES .
2 . LE REGLEMENT N 1697/79 CONCERNANT LE RECOUVREMENT ' A POSTERIORI ' DES DROITS A L ' IMPORTATION OU DES DROITS A L ' EXPORTATION QUI N ' ONT PAS ETE EXIGES DU REDEVABLE POUR DES MARCHANDISES DECLAREES POUR UN REGIME DOUANIER COMPORTANT L ' OBLIGATION DE PAYER DE TELS DROITS NE S ' APPLIQUE PAS AUX LIQUIDATIONS DES DROITS A L ' IMPORTATION OU A L ' EXPORTATION EFFECTUEES ANTERIEUREMENT A LA DATE DE SON ENTREE EN VIGUEUR , SOIT LE 1 JUILLET 1980 .
Parties
DANS LES AFFAIRES JOINTES 212 A 217/80 ,
AYANT POUR OBJET DES DEMANDES ADRESSEES A LA COUR , EN APPLICATION DE L ' ARTICLE 177 DU TRAITE CEE , PAR LA CORTE SUPREMA DI CASSAZIONE A ROME , ET TENDANT A OBTENIR DANS LES LITIGES PENDANTS DEVANT ELLE ENTRE
AMMINISTRAZIONE DELLE FINANZE DELLO STATO
ET
SRL MERIDIONALE INDUSTRIA SALUMI ,
AMMINISTRAZIONE DELLE FINANZE DELLO STATO
ET
SALUMIFICIO DI VERONA VASSANELLI ,
AMMINISTRAZIONE DELLE FINANZE DELLO STATO
ET
F.LLI ULTROCCHI ,
DITTA ITALO ORLANDI & FIGLIO
ET
AMMINISTRAZIONE DELLE FINANZE DELLO STATO ,
AMMINISTRAZIONE DELLE FINANZE DELLO STATO
ET
SAS MOLINO FIGLI DI GINO BORGIOLI ,
DITTA VINCENZO DIVELLA
ET
AMMINISTRAZIONE DELLE FINANZE DELLO STATO ,
Objet du litige
UNE DECISION A TITRE PREJUDICIEL SUR L ' INTERPRETATION DU REGLEMENT N 1697/79 DU CONSEIL , DU 24 JUILLET 1979 , CONCERNANT LE RECOUVREMENT ' A POSTERIORI ' DES DROITS A L ' IMPORTATION OU DES DROITS A L ' EXPORTATION QUI N ' ONT PAS ETE EXIGES DU REDEVABLE POUR DES MARCHANDISES DECLAREES POUR UN REGIME DOUANIER COMPORTANT L ' OBLIGATION DE PAYER DE TELS DROITS ( JO L 197 , P . 1 ),
Motifs de l'arrêt
1 PAR ORDONNANCES DU 2 JUILLET 1980 , PARVENUES A LA COUR LE 27 OCTOBRE 1980 , LA CORTE SUPREMA DI CASSAZIONE , A ROME , A POSE , EN VERTU DE L ' ARTICLE 177 DU TRAITE CEE , QUATRE QUESTIONS PREJUDICIELLES , IDENTIQUES DANS LES SIX AFFAIRES JOINTES , RELATIVES A L ' INTERPRETATION DU REGLEMENT N 1697/79 DU CONSEIL , DU 24 JUILLET 1979 , CONCERNANT LE RECOUVREMENT ' A POSTERIORI ' DES DROITS A L ' IMPORTATION OU DES DROITS A L '...
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