Societe Cadi Surgeles, Societe Sofrigu, Societe Sofroi and Societe Sofriber v Ministre des Finances and Directeur general des douanes. [1996] EUECJ C-126/94 (7 November 1996)

Societe Cadi Surgeles, Societe Sofrigu, Societe Sofroi and Societe Sofriber v Ministre des Finances and Directeur general des douanes. [1996] EUECJ C-126/94 (7 November 1996)

It is incompatible with the Treaty to levy a customs duty or a charge having equivalent effect unilaterally introduced by a Member State after 1 July 1968 on goods imported from non-member countries not linked to the Community by a special agreement. Existing charges as of 1 July 1968 may be retained only if not increased and only in their original form. Claims for reimbursement of such charges levied before 16 July 1992 are only admissible if proceedings were initiated before that date.

Citation
[1996] EUECJ C-126/94
Parties
Plaintiffs: Cadi Surgélés, Sofrigu, Sofroi and Sofriber; Defendants: Minister for Economic Affairs, Finance and Budget and the Director-General of Customs
Jurisdiction
European Union
Judgment Date
07 November 1996
Procedural Posture
Preliminary Ruling / Judgment on Reference From National Court
Outcome
Preliminary ruling issued; national court to determine compatibility of charges with Treaty based on criteria set out.
Legal Topics
Customs Duties, Charges Having Equivalent Effect, Common Customs Tariff, Non Member Country Imports, Reimbursement of Unlawful Charges
European Union Law Customs Law Customs Duties Charges Having Equivalent Effect Common Customs Tariff Non Member Country Imports Reimbursement of Unlawful Charges

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Parties

Cadi Surgélés, Sofrigu, Sofroi and Sofriber

Plaintiffs

Minister for Economic Affairs, Finance and Budget and the Director-General of Customs

Defendants

Procedural Posture

Preliminary Ruling / Judgment on Reference From National Court

Legal Issues

  1. 1 Whether the EEC Treaty precludes a Member State from levying charges having equivalent effect to customs duties on imports from non-member countries not linked to the Community by a special agreement, particularly where such charges were introduced after 1 July 1968 or have been increased since then.

Ratio Decidendi

It is incompatible with the Treaty to levy a customs duty or a charge having equivalent effect unilaterally introduced by a Member State after 1 July 1968 on goods imported from non-member countries not linked to the Community by a special agreement. Existing charges as of 1 July 1968 may be retained only if not increased and only in their original form. Claims for reimbursement of such charges levied before 16 July 1992 are only admissible if proceedings were initiated before that date.

Court Disposition

Preliminary ruling issued; national court to determine compatibility of charges with Treaty based on criteria set out.

Orders

  • It is incompatible with the Treaty to levy a customs duty or a charge having equivalent effect unilaterally introduced after 1 July 1968 on goods from non-member countries not linked to the Community by a special agreement.
  • The Treaty does not preclude levying a charge having equivalent effect to a customs duty on imports regarded as an existing charge as of 1 July 1968, provided the level has not been raised.