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C 106/6 EN Official Journal of the European Union 30.4.

2005

R. Schintgen, J. Makarczyk and J. Klučka, Judges; A. Tizzano, were not lawfully introduced into the customs territory of the Com-
Advocate General, K. Sztranc, Administrator, for the Registrar, munity if, in the documents lodged with the customs authorities,
gave a judgment on 3 March 2005, the operative part of which the goods were wrongly designated.
is as follows:
2. The customs debt in respect of goods presented to customs and
Article 92 of the Treaty (now, after amendment, Article 87 EC) must declared under an incorrect designation is based on Article 202 of
be interpreted as meaning that a rule, such as that laid down by Para- Council Regulation (EEC) No 2913/92 of 12 October 1992
graph XIV(3) of Federal Law 21/1995, as amended by Federal Law establishing the Community Customs Code.
756/1996, providing that the changeover for medical practitioners
from taxable to exempt status for the purposes of VAT does not, in
relation to goods that continue to be used in the business, entail the 3. It is for the national court to establish, in the light of the circum-
reduction of input tax already deducted that is prescribed by Article stances of the main proceedings, whether the person who lodged
20 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the summary declaration or the customs declaration was, because
the harmonisation of the laws of the Member States relating to turn- he stated an incorrect designation, responsible for the unlawful
over taxes — Common system of value added tax: uniform basis of introduction of the goods. If such is not the case, it is for that
assessment, must be classified as State aid. court to consider whether, by that action, the person participated
in the introduction of the goods whilst he was or should reason-
ably have been aware that it was unlawful.
(1) OJ C 158 of 5.7.2003.

(1) OJ C 158 of 5.7.2003.

JUDGMENT OF THE COURT
JUDGMENT OF THE COURT
(Sixth Chamber)
(Fifth Chamber)
of 3 March 2005
of 24 February 2005
in Case C-195/03 (reference for a preliminary ruling from
the Hof van Beroep te Antwerpen): Ministerie van
in Case C-279/03: Commission of the European Commu-
Financiën v Merabi Papismedov and Others (1)
nities v Implants (International) Ltd (1)

(Community Customs Code — Presentation of goods to
(Arbitration clause — Reimbursement of an advance
customs — Meaning — Cigarettes declared under the
payment — Default interest — Default proceedings)
description ‘cookware’ — Incurrence of the customs debt on
importation — Debtor of the customs debt)
(2005/C 106/11)
(2005/C 106/10)
(Language of the case: English)
(Language of the case: Dutch)

In Case C-279/03, an action under Article 238 EC brought on
26 June 2003, Commission of the European Communities
In Case C-195/03: reference for a preliminary ruling under (Agents: R. Lyal and C. Giolito) v Implants (International) Ltd,
Article 234 EC from the Hof van Beroep te Antwerpen established in Cleveland (United Kingdom) — the Court (Fifth
(Belgium), by decision of 7 May 2003, received at the Court on Chamber), composed of R. Silva de Lapuerta, President of the
12 May 2003, in the proceedings pending before that court Chamber, C. Gulmann and J. Klučka (Rapporteur), Judges; P.
between Ministerie van Financiën and Merabi Papismedov and Léger, Advocate General; R. Grass, Registrar, gave a judgment
Others, intervening parties: KBC Lease Belgium NV, Volvo on 24 February 2005, in which it:
Truck Finance Belgium NV — the Court (Sixth Chamber)
composed of J.-P. Puissochet, acting as President of the Sixth
Chamber, S. von Bahr and U. Lõhmus (Rapporteur), Judges; J. 1. Orders Implants (International) Ltd to pay to the Commission of
Kokott, Advocate General, R. Grass, Registrar, gave a judgment the European Communities the principal sum due of
on 3 March 2005, the operative part of which is as follows: EUR 284 000, together with default interest:

1. Goods presented to customs, for which a summary declaration was — at the rate of 4,8 % per annum from 31 August 2002 until
lodged and an external Community transit document validated, 31 December 2002;
30.4.2005 EN Official Journal of the European Union C 106/7

— at the rate of 6,8 % per annum from 1 January 2003 until 2. Orders the Federal Republic of Germany to pay the costs.
the sums payable have been reimbursed in full;

(1) OJ 2003 C 275 of 15.11.2003.
2. Orders Implants (International) Ltd to pay the costs.

(1) OJ C 200 of 23.08.2003.

JUDGMENT OF THE COURT

(Fourth Chamber)

JUDGMENT OF THE COURT of 27 January 2005

(Fourth Chamber) in Case C-416/03: Commission of the European Commu-
nities v Hellenic Republic (1)

of 3 March 2005 (Failure of a Member State to fulfil obligations — Directive
2001/18/EC — Failure to transpose within the prescribed
period)
in Case C-414/03: Commission of the European Commu-
nities v Federal Republic of Germany (1)
(2005/C 106/13)

(Failure to fulfil obligations — Article 8 of Directive
(Language of the case: Greek)
92/50/EEC — Procedure for awarding contracts for public
services — Waste disposal in the Land of Lower Saxony)

In Case C-416/03: Commission of the European Communities
(2005/C 106/12) (Agent: M. Konstantinidis) v Hellenic Republic (Agent: N.
Dafniou) — action under Article 226 EC for failure to fulfil
obligations, brought on 3 October 2003 — the Court (Fourth
(Language of the case: German) Chamber), composed of: K. Lenaerts, President of the Chamber,
N. Colneric and K. Schiemann (Rapporteur), Judges; J. Kokott,
Advocate General, gave a judgment on 27 January 2005, in
which it:

In Case C-414/03 Commission of the European Communities
(Agent: K. Wiedner) v Federal Republic of Germany (Agent: 1. Declares that, by failing to adopt, within the prescribed period, the
W.-D. Plessing and M. Lumma) — action for failure to fulfil laws, regulations and administrative provisions necessary to
obligations under Article 226 EC — the Court (Fourth comply with Directive 2001/18/EC of the European Parliament
Chamber), composed of K. Lenaerts, President of the Chamber, and of the Council of 12 March 2001 on the deliberate release
K. Schiemann (Rapporteur) and M. Ilešič, Judges; L.A. Geelhoed, into the environment of genetically modified organisms and
Advocate General; R. Grass, Registrar, gave a judgment on 3 repealing Council Directive 90/220/EEC, the Hellenic Republic
March 2005, in which it: has failed to fulfil its obligations under that directive;

1. Declares that by the Landkreis Friesland in the Land of Lower 2. Orders the Hellenic Republic to pay the costs.
Saxony awarding a contract for the disposal of waste without
complying with the rules on advertising and the procedure laid
down by Article 8 of Council Directive 92/50/EEC of 18 June (1) OJ C 275, 15.11.2003.
1992 relating to the coordination of procedures for the award of
public service contracts together with Titles III and VI of that
directive, the Federal Republic of Germany has failed to fulfil its
obligations under that directive;