1.7.2006   

EN

Official Journal of the European Union

C 154/4


Reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg lodged on 30 January 2006 — Campina GmbH & G. formerly TUFFI Campina emzett GmbH v Haupzollamt Frankfurt (Oder)

(Case C-45/06)

(2006/C 154/09)

Language of the case: German

Referring court

Finanzgericht des Landes Brandenburg (Germany)

Parties to the main proceedings

Applicant: Campina GmbH & G. formerly TUFFI Campina emzett GmbH

Defendant: Haupzollamt Frankfurt (Oder)

Question referred

Does the system of penalties laid down in the second subparagraph of Article 3(2) of Commission Regulation (EEC) No 536/93 of 9 March 1993 (1) as amended by Commission Regulation (EC) No 1001/98 of 13 May 1998 (2), contravene the principle of proportionality in cases where the time-limit is exceeded only marginally and, moreover, without appreciable effect?


(1)  OJ 1993 L 57, p.22.

(2)  OJ 1998 L 142, p. 22.