Belgian State v Philipp Brothers SA. [1990] EUECJ C-155/89 (12 July 1990)
Erroneous release of security does not discharge the exporter from obligations under Regulation No 2730/79. Extensions of time for customs documents may be granted after the deadline if due diligence is shown, but not for transport documents unless force majeure applies. The provisions are not invalid under the...
Source-derived case information.
- Citation
- [1990] EUECJ C-155/89
- Parties
- Applicant: Belgian State; Respondent: Philipp Brothers SA
- Jurisdiction
- European Union
- Judgment Date
- 12 July 1990
- Procedural Posture
- Preliminary Ruling (reference for Interpretation and Validity) / Preliminary Reference From Cour D'appel, Paris, to the Court of Justice of the European Communities
- Outcome
- Questions answered; validity of Articles 25 and 31 of Regulation No 2730/79 upheld.
- Legal Topics
- Export Refunds, Security Release, Proportionality Principle, Proof of Exportation, Time Limits for Documentation, Force Majeure, Extension of Time
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Summary, issues, holding and outcome
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Parties
Belgian State
Applicant
Philipp Brothers SA
Respondent
Procedural Posture
Preliminary Ruling (reference for Interpretation and Validity) / Preliminary Reference From Cour D'appel, Paris, to the Court of Justice of the European Communities
Legal Issues
- 1 Does erroneous release of security by a national agency discharge the exporter from obligations under Regulation No 2730/79?
- 2 Can an extension of time for submitting customs documents be requested after the prescribed period?
- 3 Is force majeure required for an extension of time under Article 31(2)?
Ratio Decidendi
Erroneous release of security does not discharge the exporter from obligations under Regulation No 2730/79. Extensions of time for customs documents may be granted after the deadline if due diligence is shown, but not for transport documents unless force majeure applies. The provisions are not invalid under the principle of proportionality as the penalties and time-limits are necessary and reasonable to achieve the regulation's aims.
Court Disposition
Questions answered; validity of Articles 25 and 31 of Regulation No 2730/79 upheld.
Orders
- Erroneous release of security does not discharge exporter from obligations.
- Extension of time for customs documents may be requested after the deadline if due diligence and valid reasons are shown.
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