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(Case C-75/09) (<span class="super">1</span>)
(Regulation (EEC) No 2913/92 - Community Customs Code - Article 221(3) and (4) - Post-clearance recovery of the customs debt - Limitation period - Act which could give rise to criminal court proceedings)
2010/C 221/17
Language of the case: Italian
Applicant: Agra Srl
Defendant: Agenzia Dogane Ufficio delle Dogane di Alessandria
Reference for a preliminary ruling — Commissione Tributaria Provinciale di Alessandria — Interpretation of Article 221(3) and (4) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Recovery of the customs debt — Exceeding the time-limit for communicating the amount of duty to be recovered in the case of a debt resulting from an act that could give rise to criminal court proceedings — National legislation providing for the suspension of that time-limit until the decision given on the criminal proceedings initiated because of the act that caused the customs debt has become definitive.
Article 221(3) and (4) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, must be interpreted as not precluding national legislation under which, where the failure to pay customs duty has its origins in a criminal offence, time for the purposes of the limitation period for recovery of the customs debt is to run from the date on which the order or judgment in the criminal proceedings becomes final.
* Language of the case: Italian.
ECLI:EU:C:2010:140