Siples Srl, in liquidation v Ministero delle Finanze and Servizio della Riscossione dei Tributi - Concessione Provincia di Genova - San Paolo Riscossioni Genova SpA.

• Jurisdiction: European Union
• Court: Court of Justice (European Union)
• Writing for the Court: Jann
• ECLI: ECLI:EU:C:2000:506
• Docket Number: C-226/99
• Date: 26 September 2000
• Procedure Type: Reference for a preliminary ruling

Important legal notice

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61999C0226

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 26 September 2000. - Siples Srl, in liquidation v Ministero delle Finanze and Servizio della Riscossione dei Tributi - Concessione Provincia di Genova - San Paolo Riscossioni Genova SpA. - Reference for a preliminary ruling: Tribunale civile e penale di Genova - Italy. - Common Customs Code - Appeals - Suspension of implementation of a decision of the customs authorities. - Case C-226/99.

European Court reports 2001 Page I-00277

Opinion of the Advocate-General

I. Introduction

1 By the question which it referred to the Court of Justice for a preliminary ruling under Article 234 EC, the Tribunale di Genova (District Court, Genoa), Italy, seeks interpretation of Article 244 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. (1)

II. Facts of the main proceedings

2 The question submitted for a preliminary ruling has arisen in proceedings brought by Siples Srl in liquidation (hereinafter `Siples') against the Ministero delle Finanze (Ministry of Finance) and the Servizio Riscossione Tributi, Concessione Provincia di Genova (agent of the Tax Collection Service in the Province of Genoa).

3 The Genoa Customs Authority served an order on Siples for payment of the sum of ITL 2 300 million in respect of customs duties and VAT levied on importation concerning imports of mushrooms from Korea in 1993. Siples challenged that order before the Tribunale di Genova.

4 The agent of the Tax Collection Service in the Province of Genoa issued a notice seeking recovery from Siples of the abovementioned amount. Siples challenged that notice and sought suspension of implementation pending a determination by the courts in regard to the customs debt.

5 In connection with this second case, and more specifically with the application for suspension of implementation, the Tribunale di Genova, considering that, under the application national legislation and case-law on the matter, it did not have jurisdiction, ruled that under Article 244 of the abovementioned Code customs authorities may, in certain circumstances, suspend implementation of a decision challenged before them.

6 The national court found that the conditions required under Article 244 aforesaid for the suspension of enforcement of the claim for recovery appeared to be met, but expressed doubts as to whether the provision was applicable, owing to the fact that it confers power to suspend implementation of the contested decision only on the customs authority and not on the courts.

7 It therefore decided to stay the proceedings and refer a question to the Court of Justice for a preliminary ruling in order to resolve the doubts concerning the interpretation of Article 244 of the Code.

III. The question referred for a preliminary ruling

8 The Tribunale di Genova has forwarded the case-file to the Court of Justice so that it may give a preliminary ruling on the following question of interpretation:

`Is the power to suspend the contested decision provided for in Article 244 of Regulation (EEC) No 2913/92 conferred exclusively on the customs authority or also on the judicial authority before which an appeal has been brought?'

IV. The Community provisions

9 Article 243 of the Community Customs Code is as follows:

`1. Any person shall have the right to appeal against decisions taken by the customs authorities which relate to the application of customs legislation, and which concern him directly and individually.

Any person who has applied to the customs...