Conserchimica Srl contra Amministrazione delle Finanze dello Stato.

• Jurisdiction: European Union
• Celex Number: 61996CJ0261
• ECLI: ECLI:EU:C:1997:524
• Date: 06 November 1997
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Docket Number: C-261/96

Avis juridique important

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61996J0261

Judgment of the Court (First Chamber) of 6 November 1997. - Conserchimica Srl v Amministrazione delle Finanze dello Stato. - Reference for a preliminary ruling: Corte d'appello di Venezia - Italy. - Customs duty - Post-clearance recovery of import duties - Limitation period. - Case C-261/96.

European Court reports 1997 Page I-06177

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

Own resources of the European Communities - Post-clearance recovery of import or export duties - Regulation No 1697/79 - Scope ratione temporis - Customs debt incurred prior to the entry into force of the regulation - Barred

(Council Regulation No 1697/79, Art. 2(1), second subpara.)

Summary

The second subparagraph of Article 2(1) of Regulation No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties does not apply to duties not collected in respect of goods entered for a customs procedure where the obligation to pay those duties was incurred on a date prior to the entry into force of that regulation.

Parties

In Case C-261/96,

REFERENCE to the Court under Article 177 of the EC Treaty by the Corte d'Appello di Venezia (Italy) for a preliminary ruling in the proceedings pending before that court between

Conserchimica Srl

and

Amministrazione delle Finanze dello Stato

on the interpretation of Article 2 of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ 1979 L 197, p. 1),

THE COURT

(First Chamber),

composed of: D.A.O. Edward (Rapporteur), acting for the President of the Chamber, P. Jann and L. Sevón, Judges,

Advocate General: M.B. Elmer,

Registrar: R. Grass,

after considering the written observations submitted on behalf of:

- Conserchimica Srl, by Bruno Babini Mitis, of the Venice Bar,

- the Italian Government, by Umberto Leanza, Head of the Legal Service in the Ministry of Foreign Affairs, acting as Agent, and Oscar Fiumara, Avvocato dello Stato,

- the Commission of the European Communities, by Michel Nolin and Paolo Stancanelli, of its Legal Service, acting as Agents,

having regard to the report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 12 June 1997,

gives the following

Judgment

Grounds

1 By order of 9 May 1996, received at the Court on 24 July 1996, the Corte d'Appello (Court of Appeal), Venice, referred to the Court for a preliminary ruling under Article 177 of the EC Treaty a question on the interpretation of Article 2 of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ 1979 L 197, p. 1).

2 The question was raised in proceedings between Conserchimica Srl (hereinafter `Conserchimica'), an Italian undertaking operating in the petroleum industry, and the Amministrazione delle Finanze dello Stato (State Finance Administration), concerning the post-clearance recovery of customs duty on importation of petroleum products.

3 Between May 1978 and October 1980 Conserchimica acquired from Italian importers petroleum products without being in possession of the written authorization...