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Case C-125/08: Reference for a preliminary ruling from the Hof van Cassatie van België, lodged on 25 March 2008 — G.C. Deschaumes v Belgian State
ECLI:EU:UNKNOWN:62008CN0125
62008CN0125
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7.6.2008
Official Journal of the European Union
C 142/16
(Case C-125/08)
(2008/C 142/24)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: G. Deschaumes
Respondent: Belgian State
Question referred
Should Article 221(1) of the Community Customs Code (CCC) be construed as meaning that the prescribed communication of a customs debt to the person liable for payment can lawfully be effected only after the customs debt has been entered in the accounts or, in other words, that the communication of a customs debt to the person liable for payment, as prescribed in Article 221(1) of the CCC, must always be preceded by its entry in the accounts if it is to be lawful and to comply with Article 221(1)of the CCC?
(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).
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