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Case C-607/13: Request for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 25 November 2013 — Ministero dell’Economia e delle Finanze and Others v Francesco Cimmino and Others
ECLI:EU:UNKNOWN:62013CN0607
62013CN0607
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EN
Official Journal of the European Union
C 61/3
(Case C-607/13)
2014/C 61/04
Language of the case: Italian
Referring court
Parties to the main proceedings
Appellants: Ministero dell’Economia e delle Finanze and Others
Respondents: Francesco Cimmino and Others
Questions referred
1.On a proper construction of Article 11 of Regulation (EC) No 2362/98, under which it is the responsibility of the Member States to check that operators are commercially active for their own account as importers into the Community and as independent economic units in terms of management, staffing and operations, is all import activity carried out on behalf of a traditional operator by persons who only formally satisfy the requirements laid down by that regulation in respect of ‘new operators’ to be excluded from the customs benefits normally granted to new operators?
2.Does Regulation (EC) No 2362/98 permit a traditional operator to sell bananas which are outside the European Union to a newcomer with which it has reached an agreement under which the bananas are to be imported into the European Union at a preferential rate of duty and are to be resold to that traditional operator at a price agreed upon prior to the whole transaction, without the newcomer bearing any actual business risk or making any arrangements regarding the resources necessary for carrying out that transaction?
3.Does the agreement referred to in Question 2 constitute an infringement of the prohibition, laid down in Article 21(2) of Regulation (EC) No 2362/98, on the transfer of rights from new operators to traditional operators, with the result that the transfer carried out remains ineffective and the duty is payable in full and not at a preferential rate, in accordance with Article 4(3) of Regulation No 2988/95?
Commission Regulation (EC) No 2362/98 of 28 October 1998 laying down detailed rules for the implementation of Council Regulation (EEC) No 404/93 regarding imports of bananas into the Community (OJ 1998 L 293, p. 32).
Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ 1995 L 312, p. 1).