de Andrade (Free movement of goods) [2000] EUECJ C-213/99 (07 December 2000)

de Andrade (Free movement of goods) [2000] EUECJ C-213/99 (07 December 2000)

Automatic sale or surcharge procedures for overdue customs clearance are not precluded by the Community Customs Code and are not in themselves disproportionate; lack of prior notification does not violate the Code; surcharges intended as penalties for customs infringements are not subject to VAT.

Source-derived case information.

Citation
[2000] EUECJ C-213/99
Parties
Applicant: Mr de Andrade; Respondent: Director da Alfândega de Leixões
Jurisdiction
European Union
Judgment Date
07 December 2000
Procedural Posture
Preliminary Ruling (article 234 Ec) / Reference From Tribunal Fiscal Aduaneiro Do Porto to Court of Justice of the European Communities
Outcome
Preliminary ruling issued; national court to determine proportionality of surcharge.
Legal Topics
Community Customs Code, Customs Procedures, Proportionality of Penalties, Right of Appeal, Value Added Tax (vat) Applicability
Customs Law European Union Law Tax Law Community Customs Code Customs Procedures Proportionality of Penalties Right of Appeal Value Added Tax (vat) Applicability

Source-derived case record

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Parties

Mr de Andrade

Applicant

Director da Alfândega de Leixões

Respondent

Procedural Posture

Preliminary Ruling (article 234 Ec) / Reference From Tribunal Fiscal Aduaneiro Do Porto to Court of Justice of the European Communities

Legal Issues

  1. 1 Whether automatic sale of goods overdue for customs clearance without prior notice is compatible with Article 53 of the Community Customs Code
  2. 2 Whether such procedures or surcharges violate the principle of proportionality
  3. 3 Whether lack of prior notification infringes Article 6(3) and Article 243 of the Code

Ratio Decidendi

Automatic sale or surcharge procedures for overdue customs clearance are not precluded by the Community Customs Code and are not in themselves disproportionate; lack of prior notification does not violate the Code; surcharges intended as penalties for customs infringements are not subject to VAT.

Court Disposition

Preliminary ruling issued; national court to determine proportionality of surcharge.

Orders

  • Article 53 of Regulation No 2913/92 does not preclude automatic sale of overdue goods without prior notification.
  • Procedures for sale or surcharge are not in themselves contrary to proportionality; national court to assess specific surcharge.