Court of Justice of the European Communities (including Court of First Instance Decisions)

1 . AGRICULTURE - COMMON ORGANIZATION OF THE MARKETS - CEREALS - LEVY - IMPOSITION - DATE
( ARTICLE 17 OF REGULATION NO 19 OF THE COUNCIL ; ARTICLE 15 OF REGULATION NO 120/67/EEC OF THE COUNCIL )
2 . CUSTOMS DUTY TO BE APPLIED TO GOODS DECLARED FOR INTERNAL CONSUMPTION - RATE - DETERMINATION - DATE - RECOMMENDATION OF THE COMMISSIE OF 25 MAY 1962 - APPLICATION TO LEVIES - NOT PERMISSIBLE

1 . THE ' DAY OF IMPORTATION ' REFERRED TO IN ARTICLE 17 OF REGULATION NO 19 AND IN ARTICLE 15 OF REGULATION NO 120/67/EEC IS THE DAY ON WHICH THE IMPORT DECLARATION FOR THE GOODS IS ACCEPTED BY THE CUSTOMS AUTHORITIES .

2 . THE RECOMMENDATION OF THE COMMISSION OF 25 MAY 1962 CONCERNING THE DATE TO BE TAKEN INTO ACCOUNT IN DETERMINING THE RATE OF CUSTOMS DUTY TO BE APPLIED TO GOODS DECLARED FOR INTERNAL CONSUMPTION CANNOT APPLY TO LEVIES .

IN CASE 113/75 ,
REFERENCE TO THE COURT PURSUANT TO ARTICLE 177 TO THE EEC TREATY BY THE TRIBUNALE DI GENOVA FOR A PRELIMINARY RULING IN THE PROCEEDINGS PENDING BEFORE THAT COURT BETWEEN
GIORDANO FRECASSETTI ,
AMMINISTRAZIONE DELLE FINANZE DELLO STATO ,

ON THE INTERPRETATION OF THE TERM ' DAY OF IMPORTATION ' FOR THE PURPOSES OF DETERMINING THE LEVY APPLICABLE TO CEREALS ( ARTICLE 17 OF REGULATION NO 19 OF THE COUNCIL OF 4 APRIL 1962 AND ARTICLE 15 OF REGULATION NO 120/67/EEC OF THE COUNCIL OF 13 JUNE 1967 ),

1 BY ORDER OF 31 OCTOBER 1975 , WHICH WAS RECEIVED AT THE COURT REGISTRY ON 25 NOVEMBER 1975 , THE TRIBUNALE DI GENOVA REFERRED , PURSUANT TO ARTICLE 177 OF THE EEC TREATY , QUESTIONS FOR A PRELIMINARY RULING ON THE INTERPRETATION OF THE CONCEPT ' DAY OF IMPORTATION ' FOR THE PURPOSES OF DETERMINING THE LEVY APPLICABLE TO CEREALS WITHIN THE MEANING OF ARTICLE 17 OF REGULATION NO 19 OF THE COUNCIL OF 4 APRIL 1962 ( JO OF 20 . 4 . 1962 , P . 933 ) AND ARTICLE 15 OF REGULATION NO 120/67/EEC OF THE COUNCIL OF 13 JUNE 1967 ( OJ ENGLISH SPECIAL EDITION 1967 , P . 33 ).

2 THESE QUESTIONS WERE RAISED IN THE COURSE OF A CASE RELATING TO THE FIXING OF THE RATES OF LEVY FOR A MAIZE IMPORTER WHO OBTAINED CUSTOMS CLEARANCE FOR HIS GOODS BY INSTALMENTS SPREAD OVER A PERIOD OF TIME .

SINCE THE COMMUNITY LEVIES WERE SUBJECT TO FLUCTUATION DURING THE PERIOD IN QUESTION , THE PLAINTIFF IN THE MAIN ACTION SOUGHT AND OBTAINED IN ITS REQUESTS FOR CUSTOMS CLEARANCE THE APPLICATION OF THE RATE OF LEVY IN FORCE ON THE DATE OF EACH OF THESE REQUESTS WHEN THIS WAS MORE FAVOURABLE THAN THAT IN FORCE ON THE DATE OF THE ACCEPTANCE OF THE IMPORT DECLARATION OR THE SUBMISSION OF A PRIOR REQUEST FOR REMOVAL OF THE GOODS .

AFTER CARRYING OUT A CHECK THE NATIONAL ADMINISTRATION , THE DEFENDANT IN THE MAIN ACTION , REQUESTED THE IMPORTER TO PAY AN ADDITIONAL SUM BY WAY OF LEVY .

3 THE FIRST QUESTION ASKS THE COURT TO INTERPRET ARTICLE 17 OF REGULATION NO 19 OF THE COUNCIL OF 4 APRIL 1962 AND ARTICLE 15 OF REGULATION NO 120/67/EEC OF THE COUNCIL OF 13 JUNE 1967 , IN SO FAR AS THEY PROVIDE THAT ' THE LEVY TO BE CHARGED SHALL BE THAT APPLICABLE ON THE DAY OF IMPORTATION ' , IN ORDER TO DETERMINE :
( A ) WHETHER ' DAY OF IMPORTATION ' IS TO BE TAKEN AS MEANING THE DAY ON WHICH THE IMPORT DECLARATION FOR THE GOODS IS SUBMITTED BY THE IMPORTER OR RECEIVED BY THE CUSTOMS OR WHETHER IT IS TO BE TAKEN AS MEANING THE DAY ON WHICH THE GOODS ARE PLACED FULLY AT THE DISPOSAL OF THE IMPORTER AFTER COMPLETION OF CUSTOMS CLEARANCE FORMALITIES IN RESPECT OF THE GOODS?

( B ) IN A CASE WHERE A CONSIGNMENT OF GOODS IS CLEARED THROUGH CUSTOMS IN SEVERAL BATCHES , WHETHER ' DAY OF IMPORTATION ' IS TO BE TAKEN AS MEANING THE DAY ON WHICH EACH INDIVIDUAL BATCH OF GOODS IS CLEARED THROUGH CUSTOMS OR THE DAY ON WHICH THE FIRST OR THE LAST BATCH OF THAT CONSIGNMENT OF THE GOODS IS CLEARED THROUGH CUSTOMS?

( C ) IN A CASE WHERE CHANGES OCCUR IN THE RATE OF LEVY BETWEEN THE DATE ON WHICH THE IMPORT DECLARATION IS SUBMITTED OR RECEIVED AND THE DATE ON WHICH THE GOODS ARE CLEARED THROUGH CUSTOMS , WHETHER THE LEVY WHICH IS THE LOWER OF THOSE IN FORCE ON THE TWO ABOVEMENTIONED DATES IS TO BE APPLIED OR EVEN THAT IN FORCE ON AN INTERMEDIATE DATE BETWEEN THE OTHER TWO DATES , WHICH MAY BE EVEN LOWER?

IN THE SECOND QUESTION THE COURT IS ASKED TO INTERPRET THE RECOMMENDATION OF THE COMMISSION ADDRESSED TO MEMBER STATES ON 25 MAY 1962 AND PUBLISHED IN THE JOURNAL OFFICIEL OF 29 JUNE 1962 , IN ORDER TO ESTABLISH WHETHER THE RECOMMENDATION , WHICH IS CONCERNED WITH CUSTOMS DUTIES , CAN ALSO APPLY IN THE MATTER OF COMMUNITY LEVIES .

4 THE AUTHORITY RESPONSIBLE FOR THE APPLICATION OF THE LEVIES , WHETHER THIS BE THE CUSTOMS ADMINISTRATION OR THE COMPETENT INTERVENTION BODY , CANNOT DELAY THE DETERMINATION OF THE RATE OF LEVY BEYOND THE DATE PRESCRIBED BY THE PROVISIONS OF THE TWO ABOVEMENTIONED REGULATIONS .

THIS DATE IS THE DAY ON WHICH THE CUSTOMS DEPARTMENT ACCEPTED THE DECLARATION WHEREBY THE IMPORTER SHOWS HIS INTENTION TO RELEASE THE GOODS TO THE MARKET .

THIS ACCEPTANCE MAY NOT TAKE PLACE UNTIL THE GOODS HAVE REACHED THE PLACE PRESCRIBED BY THE CUSTOMS FOR THE PROCESS OF CUSTOMS CLEARANCE AND UNTIL THE DOCUMENTS WHICH MUST BE PRODUCED FOR THEIR RELEASE TO THE MARKET HAVE BEEN SUBMITTED .

5 THE AIM OF THE AGRICULTURAL LEVY IS TO COMPENSATE FOR THE DIFFERENCE BETWEEN THE PRICE ON THE WORLD MARKET AND THE HIGHEST COMMUNITY PRICE .

IT IS PRIMARILY INTENDED TO PROTECT AND STABILIZE THE COMMUNITY MARKET , IN PARTICULAR BY PREVENTING PRICE FLUCTUATIONS ON THE WORLD MARKET FROM AFFECTING PRICES WITHIN THE COMMUNITY .

6 THE INCREASE IN PRICES ON THE WORLD MARKET ( RESULTING IN A REDUCTION IN THE LEVY ) AFTER THE DATE OF THE ACCEPTANCE BY THE CUSTOMS OF THE IMPORT DECLARATION SHOULD THEREFORE HAVE NO INFLUENCE ON THE DETERMINATION OF THE RATE OF LEVY SINCE THE RATE OF LEVY IS IN PRINCIPLE DETERMINED ACCORDING TO THE PURCHASE PRICE OF THE GOODS .

CONSEQUENTLY IF THE AUTHORITIES CONCERNED WERE ABLE TO PUT BACK THE DATE TO BE TAKEN INTO CONSIDERATION FOR THE DETERMINATION OF THE LEVY THEY WOULD RISK ABUSING THE LEVY SYSTEM TO THE DETRIMENT OF COMMUNITY PRODUCE .

7 THE ANSWER MUST THEREFORE BE GIVEN THAT ' DAY OF IMPORTATION ' REFERRED TO IN ARTICLE 17 OF REGULATION NO 19 AND IN ARTICLE 15 OF REGULATION NO 120/67/EEC IS THE DAY ON WHICH THE IMPORT DECLARATION FOR THE GOODS IS ACCEPTED BY THE CUSTOMS AUTHORITIES .

8 FOR THE REASONS SET OUT ABOVE THE RECOMMENDATION OF THE COMMISSION OF 25 MAY 1962 CONCERNING THE DATE TO BE TAKEN INTO ACCOUNT IN DETERMINING THE RATE OF CUSTOMS DUTY TO BE APPLIED TO GOODS DECLARED FOR INTERNAL CONSUMPTION CANNOT APPLY TO LEVIES .

9 IF , ON THE OTHER HAND , THE COMMISSION HAD WISHED TO INDICATE THAT IT APPLIES TO LEVIES , IT WOULD HAVE SPECIFIED THIS SINCE THE RECOMMENDATION WAS ADOPTED MORE THAN ONE MONTH AFTER THE PUBLICATION OF REGULATION NO 19 ON THE PROGRESSIVE ESTABLISHMENT OF A COMMON ORGANIZATION OF THE MARKETS IN CEREALS , ARTICLE 17 OF WHICH PROVIDES THAT ' THE LEVY TO BE CHARGED SHALL BE THAT APPLICABLE ON THE DAY OF IMPORTATION ' .

COSTS
10 THE COSTS INCURRED BY THE REPUBLIC OF ITALY AND BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE .

SINCE THE PROCEEDINGS ARE , SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , COSTS ARE A MATTER FOR THAT COURT .

ON THOSE GROUNDS ,
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE TRIBUNALE DI GENOVA BY ORDER OF 31 OCTOBER 1975 , HEREBY RULES :
( 1 ) THE ' DAY OF IMPORTATION ' REFERRED TO IN ARTICLE 17 OF REGULATION NO 19 AND OF ARTICLE 15 OF REGULATION NO 120/67/EEC IS THE DAY ON WHICH THE IMPORT DECLARATION FOR THE GOODS IS ACCEPTED BY THE CUSTOMS AUTHORITIES .

( 2 ) FOR THE REASONS SET OUT ABOVE THE RECOMMENDATION OF THE COMMISSION OF 25 MAY 1962 CONCERNING THE DATE TO BE TAKEN INTO ACCOUNT IN DETERMINING THE RATE OF CUSTOMS DUTY TO BE APPLIED TO GOODS DECLARED FOR INTERNAL CONSUMPTION CANNOT APPLY TO LEVIES .