CJEU Case C-546/09 /Judgment

Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna
Deciding body type
Court of Justice of the European Union
Deciding body
Court (Fifth Chamber)
Type
Decision
Decision date
31/03/2011
ECLI (European case law identifier)
ECLI:EU:C:2011:199

Whereas this judgement does not relate to the Charter of Fundamental Rights of the European Union it is included in the case law database because it is referred to in FRA’s Charter e-guidance. The latter is an online tool guiding judges and other legal practitioners through the relevant questions concerning the applicability of the Charter.

 

  • CJEU Case C-546/09 /Judgment

    Key facts of the case:

    Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.

    Customs Code - Customs duties - Customs debt on importation - Interest on arrears - Period for the collection of interest on arrears - Compensatory interest.

    Outcome of the case:

    On those grounds, the Court (Fifth Chamber) hereby rules:

    1. Article 232(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Council Regulation (EC) No 1791/2006 of 20 November 2006, must be interpreted as meaning that interest on arrears in relation to customs duties still to be recovered may be charged under that provision only in respect of the period falling after the deadline by which those duties were to be paid.
    2. In the absence of corresponding provisions in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, as amended by Commission Regulation (EC) No 214/2007 of 28 February 2007, Article 214(3) of Regulation No 2913/92, as amended by Regulation No 1791/2006, must be interpreted as meaning that national authorities may not, on the basis of that provision, charge the person owing the customs debt compensatory interest in respect of the period between the date of the original customs declaration and the date of the subsequent entry in the accounts.
    3. The general principles of EU law and, in particular, the principle of the legality of criminal offences and penalties preclude national authorities from applying, to a customs offence, a penalty for which no express provision is made under the national legislation.
  • Relevance of Charter

    Whereas this judgement does not relate to the Charter of Fundamental Rights of the European Union it is included in the case law database because it is referred to in FRA’s Charter e-guidance. The latter is an online tool guiding judges and other legal practitioners through the relevant questions concerning the applicability of the Charter.