Judgment of the Court (Third Chamber) of 20 May 2010 (reference for a preliminary ruling from the Simvoulio tis Epikratias (Greece)) — Ioannis Katsivardas — Nikolaos Tsitsikas OE v Ipourgos Ikonomikon

(Case C-160/09) (1)

(Regulation (EEC) No 1591/84 - Cooperation Agreement between the European Economic Community, of the one part, and the Cartagena Agreement and the member countries thereof, Bolivia, Colombia, Ecuador, Peru and Venezuela, of the other part - Most-favoured-nation clause - Direct effect - Excise duty on the import of bananas into Greece)

(2010/C 179/20)

Language of the case: Greek

Referring court

Simvoulio tis Epikratias

Parties to the main proceedings

Applicant: Ioannis Katsivardas — Nikolaos Tsitsikas OE

Defendant: Ipourgos Ikonomikon

Re:

Reference for a preliminary ruling — Simvoulio tis Epikratias — Interpretation of Article 4 of Council Regulation (EEC) No 1591/84 of 4 June 1984 concerning the conclusion of the Cooperation Agreement between the European Economic Community, of the one part, and the Cartagena Agreement and the member countries thereof — Bolivia, Colombia, Ecuador, Peru and Venezuela — of the other part (OJ 1984 L 153, p. 1) — Most-favoured-nation clause — Right of an individual seeking the refund of domestic tax to rely on the agreement in order to demonstrate the tax’s incompatibility with the agreement — Banana import regime

Operative part of the judgment

Article 4 of the Cooperation Agreement concluded between the European Economic Community, of the one part, and the Cartagena Agreement and the member countries thereof — Bolivia, Colombia, Ecuador, Peru and Venezuela — of the other part, approved by Council Regulation (EEC) No 1591/84 of 4 June 1984, is not such as to confer on individuals rights upon which they might rely before the courts of a Member State.

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(1)  OJ C 153, 4.7.2009.