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URL: http://www.bailii.org/eu/cases/EUECJ/1982/R8282.html
Cite as: [1982] EUECJ R-82/82

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61982J0082
Judgment of the Court (First Chamber) of 9 December 1982.
Ditta Italgrani v Amministrazione delle finanze dello Stato.
Reference for a preliminary ruling: Tribunale civile e penale di Firenze - Italy.
Post-clearance recovery of import or export duties.
Case 82/82.
European Court reports 1982 Page 04323

EUROPEAN COMMUNITIES - OWN RESOURCES - POST-CLEARANCE RECOVERY OF IMPORT OR EXPORT DUTIES - REGULATION NO 1697/79 - RETROACTIVITY - NONE
( COUNCIL REGULATION NO 1697/79 )

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 PAYMENTS OF IMPORT OR EXPORT DUTIES MADE BEFORE THE DATE ON WHICH IT ENTERED INTO FORCE , NAMELY 1 JULY 1980 .

IN CASE 82/82
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE TRIBUNALE CIVILE E PENALE ( CIVIL AND CRIMINAL DISTRICT COURT ), FLORENCE , FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
DITTA ITALGRANI
AND
AMMINISTRAZIONE DELLE FINANZE DELLO STATO

ON THE INTERPRETATION 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 ( OFFICIAL JOURNAL 1979 , L 197 , P . 1 ),

1 BY ORDER OF 25 NOVEMBER 1981 , WHICH WAS RECEIVED AT THE COURT ON 5 MARCH 1982 , THE TRIBUNALE CIVILE E PENALE ( CIVIL AND CRIMINAL DISTRICT COURT ), FLORENCE , REFERRED FOUR QUESTIONS TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY , CONCERNING THE INTERPRETATION OF COUNCIL REGULATION ( EEC ) 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 ( OFFICIAL JOURNAL 1979 , L 197 , P . 1 ).

2 THOSE QUESTIONS WERE RAISED IN PROCEEDINGS BETWEEN DITTA ITALGRANI AND AMMINISTRAZIONE DELLE FINANZE DELLO STATO ( ITALIAN STATE FINANCE ADMINISTRATION ), RELATING TO A NOTICE OF REASSESSMENT CONCERNING AGRICULTURAL LEVIES , WHICH WAS ISSUED BY THAT ADMINISTRATION PRIOR TO 1 JULY 1980 , THE DATE ON WHICH REGULATION NO 1697/79 ENTERED INTO FORCE .

3 THE TRADER CONTESTED THE NOTICE OF REASSESSMENT BEFORE THE TRIBUNALE IN FLORENCE , WHICH STAYED THE PROCEEDINGS AND REFERRED THE FOLLOWING QUESTIONS TO THE COURT :
' ' 1 . DOES COUNCIL REGULATION ( EEC ) NO 1697/79 OF 24 JULY 1979 , IN PARTICULAR ARTICLES , 1 , 2 ( 1 ), 5 ( 1 ) AND 7 THEREOF , APPLY IN RESPECT OF PAYMENTS OF AGRICULTURAL LEVIES MADE PRIOR TO 1 JULY 1980 AT A RATE LOWER THAN THE AMOUNT LEGALLY DUE , IN RELATION TO WHICH EVEN BEFORE THAT DATE STEPS HAD BEEN TAKEN FOR RECOVERY THE LAWFULNESS OF WHICH IS BEING CHALLENGED , IN OTHER RESPECTS , BEFORE A NATIONAL COURT?

2.IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE , WHAT MEANING MUST BE ATTACHED TO THE WORDS ' TAKE ACTION TO RECOVER ' IN THE FIRST SUBPARAGRAPH OF ARTICLE 2 ( 1 ) WITH REGARD TO LEVIES NOT COLLECTED IN FULL IF THE PROVISIONS OF THE SUCCEEDING SUBPARAGRAPH ARE TO BE UNDERSTOOD AS RENDERING UNLAWFUL AN ACTION FOR RECOVERY COMMENCED BEFORE 1 JULY 1980 BUT AFTER THE EXPIRY OF A PERIOD OF THREE YEARS STARTING FROM THE DATE OF THE ADMINISTRATIVE MEASURE DETERMINING THE AMOUNT OF THE LEVY ORGINALLY CLAIMED FROM THE PERSON IN QUESTION?

3.IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE , DO THE PROVISIONS OF ARTICLE 5 ( 1 ) EXTEND TO THE PAYMENT OF AGRICULTURAL LEVIES AT A RATE LOWER THAN THE AMOUNT LEGALLY DUE , WHERE SUCH PAYMENT WAS MADE , ON THE ONE HAND , ON THE BASIS OF NATIONAL PROVISIONS SUBSEQUENTLY HELD NOT TO APPLY TO THIS MATTER BUT WHICH AT THE TIME IN QUESTION WERE CONSISTENTLY APPLIED BY THE NATIONAL ADMINISTRATIVE AUTHORITIES IN ACCORDANCE WITH THE CRITERIA LAID DOWN IN MINISTERIAL CIRCULARS AND INSTRUCTIONS AND , ON THE OTHER HAND , IN COMPLIANCE WITH THE INTERPRETATION OF THE COMMUNITY PROVISIONS FOLLOWED BY THE ADMINISTRATIVE ORGANS OF THE COMMUNITY AND BY THE NATIONAL COURTS BUT SUBSEQUENTLY DISREGARDED BY THE COURT OF JUSTICE?

4.IF THE REPLY TO QUESTION 1 IS IN THE NEGATIVE , DOES THE PROVISION CONTAINED IN ARTICLE 7 OF THE ABOVE-MENTIONED REGULATION EXTEND TO PAYMENTS REQUIRED SUBSEQUENT TO ITS ENTRY INTO FORCE , IN CONNECTION WITH RECOVERIES IN RESPECT OF PAYMENTS MADE AT A RATE LOWER THAN THE AMOUNT LEGALLY DUE , IN THE CIRCUMSTANCES DESCRIBED AT 3 , ABOVE , PRIOR TO 1 JULY 1980?
' '
4 THE FIRST AND FOURTH QUESTIONS ARE , IN SUBSTANCE , IDENTICAL TO THOSE REFERRED TO THE COURT BY THE CORTE SUPREMA DI CASSAZIONE ( SUPREME COURT OF CASSATION ) IN 1980 , WHICH ARE THE SUBJECT OF THE COURT ' S JUDGMENT OF 12 NOVEMBER 1981 ( JOINED CASES 212 AND 217/80 , AMMINISTRAZIONE DELLE FINANZE DELLO STATO V SALUMI AND OTHERS ( 1981 ) ECR 2735 ).

5 IN THAT JUDGMENT , THE COURT CAME TO THE CONCLUSION THAT REGULATION NO 1697/79 RELATES ONLY TO IMPORTS AND EXPORTS IN RESPECT OF WHICH PAYMENTS OF DUTIES WERE MADE ON OR AFTER 1 JULY 1980 .
6 THE ANSWER TO THE FIRST AND FOURTH QUESTIONS MUST THEREFORE BE THAT COUNCIL REGULATION NO 1697/79 OF 24 JULY 1979 DOES NOT APPLY TO PAYMENTS OF IMPORT OR EXPORT DUTIES MADE BEFORE 1 JULY 1980 .
7 THEREFORE THE SECOND AND THIRD QUESTIONS , WHICH WERE PUT ONLY IN THE EVENT OF THE FIRST QUESTION ' S BEING ANSWERED IN THE AFFIRMATIVE , DO NOT REQUIRE TO BE ANSWERED .

COSTS
8 THE COSTS INCURRED BY THE ITALIAN GOVERNMENT AND THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE COSTS ARE A MATTER FOR THAT COURT .

ON THOSE GROUNDS ,
THE COURT ( FIRST CHAMBER )
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE TRIBUNALE CIVILE E PENALE , FLORENCE , BY ORDER DATED 25 NOVEMBER 1981 , HEREBY RULES :
COUNCIL REGULATION NO 1697/79 OF 24 NOVEMBER 1979 DOES NOT APPLY TO PAYMENTS OF IMPORT OR EXPORT DUTIES MADE BEFORE 1 JULY 1980 .