Judgments nº T-385/05 of Court of First Instance of the European Communities, of September 23, 2009
Court of First Instance of the European Communities
Case Law No.T-385/05
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Customs union - External Community transit operations - Consignments of tobacco and ethyl alcohol for third countries - Fraud - Claim for remission of import duties - Article 239 of Regulation (EEC) No 2913/92 - Article 905 of Regulation (EEC) No 2454/93 - Fairness clause - Existence of a special situation - Comprehensive guarantee
Reglamento (CEE) nº 2454/93 de la Comisión, de 2 de julio de 1993, por el que se fijan determinadas disposiciones de aplicación del Reglamento (CEE) nº 2913/92 del Consejo por el que se establece el Código Aduanero Comunitario de 2 de julio de 1993, por el que se fijan determinadas disposiciones de aplicación del Reglamento (CEE) nº 2913/92 del Consejo por el que se establece el Código Aduanero Comunitario
Reglamento (CEE) nº 2913/92 del Consejo, de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario
Judgments nº T-385/05 of Court of First Instance of the European Communities, of September 23, 2009
In Case T-385/05,
Transnáutica - Transportes e Navegação, SA, established in Matosinhos (Portugal), represented by C. Fernández Vicién, I. Moreno-Tapia Rivas, D. Ortigão Ramos and B. Aniceto Silva, lawyers, applicant, v Commission of the European Communities, represented by X. Lewis and J. Hottiaux, acting as Agents, defendant, APPLICATION for annulment of Commission Decision REM 05/2004 of 6 July 2005 refusing the reimbursement and remission of certain customs duties, THE COURT OF FIRST INSTANCE OF THE EUROPEAN COMMUNITIES (Seventh Chamber), composed of N.J. Forwood, President, D. -váby and E. Moavero Milanesi (Rapporteur), Judges, Registrar: K. Poche-, Administrator, having regard to the written procedure and further to the hearing on 12 February 2009, gives the following Judgment Legal context External Community transit procedure 1 Under Articles 37, 91 and 92 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1; -the Customs Code-), non-Community goods brought into the Community which, instead of being subject to import duties immediately, are placed under the external Community transit procedure may, under customs supervision, move from one point to another within the customs territory of the Community and will be released for free circulation only at the customs office of destination. 2 The person in whom the rights and obligations in respect of the external Community transit procedure are vested is defined by the Customs Code as -the principal-. In that capacity, he must produce the goods intact at the customs office of destination by the prescribed time-limit and must observe the provisions relating to the Community transit procedure (Article 96 of the Customs Code). Those obligations end when the goods an...
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