Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra Directeur général des douanes et droits indirects.

• Jurisdiction: European Union
• Celex Number: 61995CJ0192
• ECLI: ECLI:EU:C:1997:12
• Docket Number: C-218/95,C-192/95
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 14 January 1997

Avis juridique important

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61995J0192

Judgment of the Court of 14 January 1997. - Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) v Directeur général des douanes et droits indirects. - Reference for a preliminary ruling: Tribunal d'instance de Paris - France. - Dock dues - Recovery of sums unduly paid - Obligation to pass on the charge - Overseas departments. - Joined cases C-192/95 to C-218/95.

European Court reports 1997 Page I-00165

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

Community law - Direct effect - National charges incompatible with Community law - Repayment - Refusal - Conditions - Entire charge passed on leading to unjust enrichment of the trader - Existence of a legal obligation for the trader to pass on the charge to purchasers - Effect - No presumption that the entire charge has been passed on - Consideration of damage caused by the charge even though it has been passed on

Summary

A Member State may object to repayment to the trader of a national charge levied in breach of Community law only where it is established that the charge has been borne in its entirety by someone other than the trader and that reimbursement to the trader would amount to his unjust enrichment. It is for the national courts to determine, in the light of the facts in each case, whether those conditions have been satisfied. If the charge has been passed on only in part, it is for the national authorities to reimburse to the trader the sum not passed on. The fact that a legal obligation exists to incorporate the charge in the cost price does not mean that it can be assumed that the entire charge has been passed on, even when failure to comply with that obligation would involve a penalty.

Where, although the charge has been passed on to purchasers, the rules of domestic law permit traders to allege that they have been caused damage by the illegal levying of the charge, to the total or partial exclusion of any unjust enrichment, it is for the national court to draw the appropriate inferences. Such damage could be caused by, inter alia, the fact that the unlawful charge by increasing the price of the imported goods has reduced sales and thus profits.

Parties

In Joined Cases C-192/95 to C-218/95,

REFERENCE to the Court under Article 177 of the EC Treaty by the Tribunal d'Instance, paris, for a preliminary ruling in the proceedings pending before that court between

Société Comateb (C-192/95),

Société Panigua (C-193/95),

Société Édouard et Fils (C-194/95),

Société de Distribution de Vins et Liqueurs (C-195/95),

Établissements André Haan (C-196/95),

Société Diffusion Générale de Quincaillerie (C-197/95),

Société Diffusion Générale (C-198/95),

Société Cama Renault (C-199/95),

SCP Ovide et Dorville (C-200/95),

Société Ducros Guadeloupe (C-201/95),

Société Comptoir Commercial Caraïbes (C-202/95),

Société Giafa (C-203/95),

Société LVS (C-204/95),

Société Catherine et Jean-Claude Tabar Nouval (C-205/95),

Société l'Heure et l'Or (C-206/95),

Société Général Bazar Bricolage (C-207/95),

Société Grain d'Or (C-208/95),

Société Cash Service (C-209/95),

Établissements Efira (C-210/95),

Société Farandole (C-211/95),

Société Carat (C-212/95),

Société Rio (C-213/95),

Société Guadaloupéenne de Distribution Moderne (SGDM) (C-214/95),

Martinique Automobiles SA (C-215/95),

Socovi SARL (C-216/95),

Établissements Gabriel Vangour et Cie SARL (C-217/95),

Simat Guadeloupe SARL (C-218/95),

and

Directeur Général des Douanes et Droits Indirects,

on the interpretation of Community law concerning repayment of sums not due,

THE COURT,

composed of: G.C. Rodríguez Iglesias, President, G.F. Mancini, J.C. Moitinho de Almeida and J.L. Murray (Presidents of Chambers), P.J.G. Kapteyn, D.A.O. Edward (Rapporteur), J.-P. Puissochet, P. Jann and H. Ragnemalm, Judges,

Advocate General: G. Tesauro,

Registrar: H. von Holstein, Deputy Registrar,

after considering the written observations submitted on behalf of:

- Comateb and Others, by John Sylvanus Dagnon, of the Guadeloupe Bar,

- the French Government, by Catherine de Salins, Deputy Director of the Legal Affairs Directorate of the Ministry of Foreign Affairs, and Anne de Bourgoing, Chargé de Mission in the same Directorate, acting as Agents,

- the Spanish Government, by Alberto Navarro González, Director General of Community Institutional and Legal Coordination, and Rosario Silva de Lapuerta...