swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Customs and Excise - From: 1980 To: 1984
This page lists 10 cases, and was prepared on 02 April 2018.
Firma Hako-Schuh Dietrich Bahner v Hauptzollamt De Frankfurt Am Main-Ost. R-54/79; [1980] EUECJ R-54/79
26 Feb 1980
ECJ
Customs and Excise
ECJ Tariff classification - Footwear.
[ Bailii ]
Amministrazione Delle Finanze v Srl Meridionale Industria Salumi, Fratelli Vasanelli And Fratelli Ultrocchi R-128/79; [1980] EUECJ R-128/79
27 Mar 1980
ECJ
Customs and Excise, Agriculture, European
Proceedings were taken to require Mr Salumi and others to pay additional sums as levies on imports of agricultural products, on the basis that the earlier lower levy had been applied in error. Subsequently an EU regulation was enacted and the European Court interpreted the Italian court's question as asking in substance whether that regulation applied to payments of duties made before the date the regulation came into force. HELD: "Although procedural rules are generally held to apply to all proceedings pending at the time when they enter into force, this is not the case with substantive rules. On the contrary, the latter are usually interpreted as applying to situations existing before the entry into force only insofar as it clearly follows from their terms, objectives or general scheme that such an effect must be given to them.
This interpretation ensures respect for the principles of legal certainty and the protection of legitimate expectation, by virtue of which the effect of Community legislation must be clear and predictable for those who are subject to it. The Court has repeatedly emphasised the importance of those principles . . that in general the principle of legal certainty precludes a Community measure from taking effect from the point in time before its publication and that it may be otherwise only exceptionally, where the purpose to be achieved so demands and where the legitimate expectations of those concerned are duly respected."
The regulation in question contained both procedural and substantive rules which formed an indivisible whole. The individual provisions should not be considered in isolation with regard to the time at which they take effect. The regulation could not therefore be accorded retroactive effect unless sufficiently clear indications led to such a conclusion. Both the wording and the general scheme of the regulation led to the conclusion that the regulation provided only for the future.
1 Citers
[ Bailii ]
Sas Prodotti Alimentari Folci v Amministrazione Delle Finanze Dello Stato R-824/79; [1980] EUECJ R-824/79
16 Oct 1980
ECJ
European, Customs and Excise
ECJ Common customs tariff - scheme of generalized preferences in favour of developing countries - cut mushrooms coming under sub-heading 07.04 B - exclusion (regulations nos 3055/74 and 3011/75 of the council, annex A)
Tariff heading 07.04 "ex b. Other" set out in annex a to regulations (eec) no 3055/74 and (eec) no 3011/75 of the council establishing in respect of certain products falling within chapters 1 to 24 of the common customs tariff a scheme of generalized preferences in favour of developing countries for the years 1975 and 1976 must be interpreted as meaning that the reduced rate does not apply to cut or sliced mushrooms even if all the parts are present.
[ Bailii ]
Klaus Mecke and Co v Hauptzollamt Bremen-Ost R-816/79; [1980] EUECJ R-816/79
16 Oct 1980
ECJ
European, Customs and Excise
ECJ 1. When a comparison of the various language versions of any subheadings in the common customs tariff reveals that the difficulties in interpretation raised before a national court result mainly from the peculiarities of one of the language versions , those subheadings are to be considered in all the official language versions simultaneously , using in addition the information to be found in the explanatory notes of the customs co-operation council.
2. A general consideration of all the official language versions of the common customs tariff shows clearly that subheading 56.01 a represents an open-ended category including all types of fibre irrespective of their method of manufacture and their subsequent use. Consequently an interpretation of that subheading which has the effect of arbitrarily restricting its scope by excluding from it all fibres which are not suitable for use later in spinning is unacceptable.
3. It is apparent from the explanatory notes of the customs co-operation council that the scope of heading 59.01 of the common customs tariff cannot be restricted to waste produced by shearing and that there cannot be a requirement that in every case the product has the appearance of dust. The notes make it clear that subheading 59.01 b I can apply equally to textile cuttings of a regular length.
4. Cuttings of synthetic textile fibres having a length of between 6 and 7 mm fall within subheading 59.01 b I of the common customs tariff as flock and dust of man-made fibres.
[ Bailii ]
ELBA Elektroapparate Und Maschinenbau Walter Goettmann Kg v Hauptzollamt Berlin-Packhof C-205/80; R-205/80; [1981] EUECJ R-205/80; [1981] ECR 2097
14 Jul 1981
ECJ
European, Customs and Excise
Europa Common customs tariff - tariff headings - 'entertainment articles; carnival articles' . . . Within the meaning of tariff heading 97.05 - concept - flashing light circles - inclusion - 'flashing light circles' consisting of a circular plastic frame to which are attached incandescent light bulbs of various colours which flash when switched on are to be classified under tariff heading 97.05 of the common customs tariff.
1 Citers
[ Bailii ]
Regina v Whitehead; CACD 1982 - [1982] 3 WLR 543; [1982] QB 1272; [1982] 3 All ER 96; (1982) 75 Cr App R 389
Rewe-Handelsgesellschaft Nord Mbh And Rewe-Markt Herbert Kureit v Hauptzollamter Flensburg, Itzehoe And Luebeck-West [1984] EUECJ R-278/82
14 Feb 1984
ECJ
Customs and Excise
ECJ Customs duty and tax exemptions applicable to goods contained in travellers' personal luggage - Goods purchased on ferries.
[ Bailii ]
Oryzomyli Kavallas OEE and others v Commission of the European Communities C-160/84; [1984] EUECJ C-160/84R
16 Jul 1984
ECJ
European, Customs and Excise
1 Citers
[ Bailii ]
Oryzomyli Kavallas OEE and others v Commission of the European Communities [1984] EUECJ C-160/84R
24 Oct 1984
ECJ
European, Customs and Excise
1 Cites
1 Citers
[ Bailii ]
Van Gend and Loos v Commission; ECJ 13-Nov-1984 - C-98/83; [1984] EUECJ C-98/83
