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5.9.

98 EN Official Journal of the European Communities C 278/17

Reference for a preliminary ruling by the Tribunale di multiplication coefficient used for setting the tax payable
Treviso by order of that court of 10 June 1998 in the case for each band of vehicular fiscal horsepower increases
of Amministrazione delle Finanze dello Stato v. Fallimento unevenly, without reference to any objective criteria, so
Ditta Schiavon Silvano that the rise in tax is clearly linear up to the 18 CV tax
(Case C-230/98) band but then becomes sharply exponential from the
19 CV band, this being the first band in which there is no
(98/C 278/27) vehicle of domestic manufacture?

Reference has been made to the Court of Justice of the
European Communities by an order of the Tribunale di
Treviso (District Court, Treviso), which was received at
the Court Registry on 30 June 1998, for a preliminary
ruling in the case of Amministrazione delle Finanze dello Reference for a preliminary ruling from the Bundesfinanz-
Stato (State Finance Administration) v. Receiver in hof, by order of that court of 28 April 1998, in the case of
bankruptcy of the firm Schiavon Silvano, on the follwing Hauptzollamt Neubrandenburg v. Lensing & Brockhausen
questions: GmbH
(Case C-233/98)
1. Whether Article 1 of Council Regulation (EEC) (98/C 278/29)
No 545/92 (1) must be regarded as immediately
conferring upon Community citizens a subjective right
to relief from duty and tax on imports, with the result Reference has been made to the Court of Justice of the
that, in the absence of any indication of the authority European Communities by order of the Bundesfinanzhof
empowered to issue certificates of origin in the case of (Federal Finance Court) of 28 April 1998, received at the
certain former Yugoslav Republics, that right Court Registry on 2 July 1998, for a preliminary ruling in
continues to exist even where a certificate has been the case of Hauptzollamt Neubrandenburg v. Lensing &
issued by the body previously authorised, until such Brockhausen GmbH on the following questions:
time as the new body is designated;

1. Is the first subparagraph of Article 36(3) of Council
2. Whether, on the contrary, the list in Annex I to Regulation (EEC) No 222/77 (1) in conjunction with
Commission Regulation (EEC) No 859/92 (2) is Article 11a(2) of Commission Regulation (EEC)
exhaustive and deprives the Savezni Trzisni No 1062/87 (2) to be interpreted as meaning that, in
Inspektorat of any authority to issue certificates. the event of a failure to produce a consignment at the
office of destination, the Member State of departure
(1) OJ L 63, 7.3.1992, p. 1. has jurisdiction to levy import taxes only where the
(2) OJ L 89, 4.4.1992, p. 26. period of three months laid down in the second
subparagraph of Article 11a(2) of Regulation (EEC)
No 1062/87 has previously been set for the principal
and he has not furnished the proof required by that
provision?

References for a preliminary ruling by the Tribunal de 2. If question 1 is to be answered in the affirmative: Is
Grande Instance d'Epinal by judgments of that court of the third subparagraph of Article 36(3) of Regulation
25 June 1998 in the cases of Lomboley SA and Mr Rene (EEC) No 222/77 to be interpreted as meaning that it
Bouctot respectively against l'Administration des Impôts is to be applied also in a case in which a customs
(Cases C-231/98 and C-232/98) office of the Member State of departure has levied
taxes due in respect of goods cleared for the transit
(98/C 278/28) procedure but has not set a time limit in accordance
with the second subparagraph of Article 11a(2) of
Regulation (EEC) No 1062/87, the result being that
Reference has been made to the Court of Justice of the the Member State of departure may refund the taxes
European Communities by judgments of the Tribunal de which it has assessed and levied without jurisdiction
Grande Instance d'Epinal (Regional Court, Epinal), of only where it is proved that the Member State in
25 June 1998, received at the Court Registry on 2 July which the offence or irregularity actually took place
1998, for a preliminary ruling in the cases of Lamboley has levied the taxes? Is a distinction to be drawn
SA and Mr Rene Bouctot respectively against between taxes levied as own resources of the
l'Administration des Impôts (the Tax Authority) on the Community and other (national) taxes?
following question:
(1) OJ L 38, 9.2.1977, p. 1.
(2) OJ L 107, 22.4.1987, p. 1.
Is Article 95 of the EC Treaty to be interpreted as
precluding the application of legislation introducing a
system for taxing motor vehicles under which the