Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61988J0170
Název:
Title: 		JUDGMENT OF THE COURT (SECOND CHAMBER) OF 11 JULY 1989. FORD ESPANA SA V ADMINISTRACION DE ADUANAS DEL ESTADO ESPANOL. REFERENCE FOR A PRELIMINARY RULING : AUDIENCIA TERRITORIAL DE VALENCIA - SPAIN. FREE MOVEMENT OF GOODS - CHARGES HAVING EQUIVALENT EFFECT - AMOUNT LEVIED ON CUSTOMS CLEARANCE OF GOODS ON AN IMPORTER' S PREMISES. CASE 170/88.
Publikace:
Publication:		REPORTS OF CASES 1989 PAGES 2305
Předmět (klíčová slova):
Keywords		FREE MOVEMENT OF GOODS;CUSTOMS UNION;CHARGES HAVING AN EQUIVALENT EFFECT;
Související předpisy:
Corresponding acts:		157E009;157E013;185I035
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE COMBINED PROVISIONS OF ARTICLES 9 AND 13 OF THE TREATY AND ARTICLE 35 OF THE ACT OF ACCESSION OF SPAIN MUST BE INTERPRETED AS PRECLUDING THE LEVYING OF A DUTY CALCULATED AS A PROPORTION OF THE DECLARED VALUE OF GOODS IMPORTED FROM OTHER MEMBER STATES WHICH IS IMPOSED WHERE THE OPERATIONS RELATING TO CUSTOMS CLEARANCE ARE CARRIED OUT ON PREMISES OR AT PLACES NOT OPEN TO THE PUBLIC. SUCH A DUTY, WHICH MUST BE REGARDED AS A PECUNIARY CHARGE IMPOSED UNILATERALLY ON GOODS BY REASON OF THE FACT THAT THEY CROSS A FRONTIER, CONSTITUTES ACCORDING TO ESTABLISHED CASE-LAW OF THE COURT, A CHARGE HAVING EQUIVALENT EFFECT (SEE JUDGMENTS OF 12 JANUARY 1983 IN CASE 39/82 DONNER (( 1983)) ECR 19 AND OF 27 SEPTEMBER 1988 IN CASE 18/87 COMMISSION V GERMANY (( 1988)) ECR 5427). EVEN IF IT CONSTITUTES REMUNERATION FOR A SERVICE RENDERED TO THE IMPORTER OR FALLS WITHIN THE CONCEPT OF COSTS WHICH DIRECTIVE 79/695 PERMITS TO BE CHARGED TO THE DECLARANT, ITS AMOUNT CANNOT, AS IT IS CALCULATED ON AN AD VALOREM BASIS, BE REGARDE
D AS PROPORTIONATE TO THAT SERVICE OR CORRESPOND TO THOSE COSTS.

2. A NATIONAL COURT WHICH IS CALLED UPON, WITHIN THE LIMITS OF ITS JURISDICTION, TO APPLY PROVISIONS OF COMMUNITY LAW IS UNDER A DUTY TO GIVE FULL EFFECT TO THOSE PROVISIONS, IF NECESSARY REFUSING OF ITS OWN MOTION TO APPLY ANY CONFLICTING PROVISIONS OF NATIONAL LEGISLATION, AND IT IS NOT NECESSARY FOR THAT COURT TO REQUEST OR AWAIT THE PRIOR SETTING ASIDE OF SUCH PROVISIONS (SEE JUDGMENT OF 9 MARCH 1978 IN CASE 106/77 SIMMENTHAL (( 1978)) ECR 629).

Plný text judikátu (Entire text of the Judgment):