Gerlach (Customs union) [2007] EUECJ C-44/06 (08 March 2007)

Gerlach (Customs union) [2007] EUECJ C-44/06 (08 March 2007)

The Member State to which the office of departure belongs cannot grant the three-month period for furnishing proof after the decision to recover import duties; the period must be granted before such a decision, in accordance with Article 11a(2) of Regulation No 1062/87 and fundamental procedural rights.

Citation
[2007] EUECJ C-44/06
Parties
Applicant: Gerlach & Co. mbH; Respondent: Hauptzollamt Frankfurt (Oder)
Jurisdiction
European Union
Judgment Date
08 March 2007
Procedural Posture
Request for Preliminary Ruling / Judgment
Outcome
preliminary ruling issued
Legal Topics
Community Transit Procedure, Recovery of Import Duties, Procedural Rights
Customs Law European Union Law Community Transit Procedure Recovery of Import Duties Procedural Rights

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Parties

Gerlach & Co. mbH

Applicant

Hauptzollamt Frankfurt (Oder)

Respondent

Procedural Posture

Request for Preliminary Ruling / Judgment

Legal Issues

  1. 1 Interpretation of Article 11a(2) of Regulation No 1062/87 regarding the timing of granting the three-month period for proof before recovery of import duties

Ratio Decidendi

The Member State to which the office of departure belongs cannot grant the three-month period for furnishing proof after the decision to recover import duties; the period must be granted before such a decision, in accordance with Article 11a(2) of Regulation No 1062/87 and fundamental procedural rights.

Court Disposition

preliminary ruling issued

Orders

  • Article 11a(2) of Regulation No 1062/87 must be interpreted as meaning that the Member State to which the office of departure belongs cannot grant to the principal the three-month period to furnish proof after the decision to recover import duties, during complaint proceedings.