Direct Parcel Distribution Belgium (Customs union) [2010] EUECJ C-264/08 (28 January 2010)

Direct Parcel Distribution Belgium (Customs union) [2010] EUECJ C-264/08 (28 January 2010)

Entry in the accounts of customs duties as defined in Article 217(1) must precede communication to the debtor under Article 221(1); failure to do so precludes recovery unless a new communication is made within the limitation period; Member States are not required to adopt specific procedural rules for communication; refund must be available if communication is time-barred.

Citation
[2010] EUECJ C-264/08
Parties
Respondent: Belgische Staat; Applicant: Direct Parcel Distribution Belgium NV; Third Party: Boeckmans België NV
Jurisdiction
European Union
Judgment Date
28 January 2010
Procedural Posture
Reference for Preliminary Ruling / Preliminary Ruling Before Court of Justice
Outcome
Questions answered; interpretation provided; costs reserved to national court.
Legal Topics
Community Customs Code, Post Clearance Recovery, Customs Debt, Entry in the Accounts, Communication to Debtor, Limitation Period, Refund of Undue Payment
European Union Law Customs Law Community Customs Code Post Clearance Recovery Customs Debt Entry in the Accounts Communication to Debtor Limitation Period +1 more

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Parties

Belgische Staat

Respondent

Direct Parcel Distribution Belgium NV

Applicant

Boeckmans België NV

Third Party

Procedural Posture

Reference for Preliminary Ruling / Preliminary Ruling Before Court of Justice

Legal Issues

  1. 1 Interpretation of Article 217(1) and 221(1) of Council Regulation (EEC) No 2913/92
  2. 2 Distinction between entry in the accounts for customs duties and own resources
  3. 3 Chronological order of entry in the accounts and communication to debtor

Ratio Decidendi

Entry in the accounts of customs duties as defined in Article 217(1) must precede communication to the debtor under Article 221(1); failure to do so precludes recovery unless a new communication is made within the limitation period; Member States are not required to adopt specific procedural rules for communication; refund must be available if communication is time-barred.

Court Disposition

Questions answered; interpretation provided; costs reserved to national court.

Orders

  • Entry in the accounts under Article 217(1) is same as entry under Article 221(1).
  • Entry in the accounts for customs duties is distinct from entry for own resources.