21.2.2009

Official Journal of the European Union

C 44/16

(Case C-349/07) (1)

(Community Customs Code - Principle of respect for the rights of the defence - Post-clearance recovery of customs import duties)

(2009/C 44/25)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Appellant: Sopropé — Organizações de Calçado Lda

Respondent: Fazenda Pública

Intervening party: Ministério Público

Re:

Reference for a preliminary ruling — Supremo Tribunal Administrativo — Compatibility with Community law and the principle of the rights of the defence of national provisions of fiscal administrative procedure concerning the periods for the exercise of the taxpayer's right to a hearing — Administrative procedure for the post-clearance payment of import duties on goods from the far east

Operative part of the judgment

1.With regard to recovery of a customs debt for the purpose of effecting post-clearance recovery of customs import duties, a period of 8 to 15 days allowed to an importer suspected of having committed a customs offence in which to submit its observations complies in principle with the requirements of Community law.

2.It is for the national court before which the case has been brought to ascertain, having regard to the specific circumstances of the case, whether the period actually allowed to that importer made it possible for it to be given a proper hearing by the customs authorities.

3.The national court must also ascertain whether, in the light of the period which elapsed between the time when the authorities concerned received the importer's observations and the date on which they took their decision, they can be deemed to have taken due account of the observations sent to them.

(1) OJ C 235, 6.10.2007.