Gebrüder Weis GmbH contra Hauptzollamt Würzburg.

• Jurisdiction: European Union
• ECLI: ECLI:EU:C:1993:171
• Docket Number: C-292/91
• Celex Number: 61991CJ0292
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 04 May 1993

Avis juridique important

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61991J0292

Judgment of the Court (Fifth Chamber) of 4 May 1993. - Gebrüder Weis GmbH v Hauptzollamt Würzburg. - Reference for a preliminary ruling: Finanzgericht München - Germany. - Customs union - Community origin. - Case C-292/91.

European Court reports 1993 Page I-02219

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

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Own resources of the European Communities ° Post-clearance recovery of import and export duties ° Error of the administration "which could not reasonably have been detected by the person liable" ° Individual case

(EEC/Yugoslavia Cooperation Agreement; Council Regulation No 1697/79, Art. 5(2))

Summary

Article 5(2) of Regulation No 1697/79 on the post-clearance recovery of import duties or export duties must be interpreted as meaning that, in so far as a customs authority wrongly considered that products originating in Portugal were to be regarded, for the purposes of the application of the Cooperation Agreement signed between the Community and the Socialist Federal Republic of Yugoslavia, as goods originating in the Community, where customs duties were not charged and where the importer observed all the provisions laid down by the rules in force as regards his customs declaration, the customs duties are not recoverable. Such an error would have been far from being detectable from a mere reading of the provisions in force by a normally experienced trader.

Parties

In Case C-292/91,

REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Muenchen for a preliminary ruling in the proceedings pending before that court between

Gebrueder Weis GmbH

and

Hauptzollamt Wuerzburg

on the recovery of customs duties in connection with outward processing arrangements,

THE COURT (Fifth Chamber),

composed of: G.C. Rodríguez Iglesias, President of the Chamber, R. Joliet, J.C. Moitinho de Almeida, F. Grévisse and D.A.O. Edward, Judges,

Advocate General: W. Van Gerven,

Registrar: J.-G. Giraud,

after considering the written observations submitted on behalf of the Commission of the European Communities by Joern Sack, Legal Adviser,

having regard to the Report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 10 December 1992,

gives the following

Judgment

Grounds

1 By order of 13 September 1991, received at the Court on 20 November 1991, the Finanzgericht Muenchen referred to the Court for a preliminary ruling under Article 177 of the EEC Treaty two questions on the interpretation of Articles 366 and 368 of the Act concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties (OJ 1985 L 302, p. 23, hereinafter "the Act of Accession"), of Article 1 of Protocol 3 to the Cooperation Agreement signed at Belgrade on 2 April 1980 between the European Economic Community and the Socialist Federal Republic of Yugoslavia (OJ 1983 L 41, p. 2...