Request for a preliminary ruling from the Diikitiko Efetio Athinon (Greece) lodged on 22 August 2014 — VIAMAR — Elliniki Aftokiniton kai Genikon Epikhiriseon A.E. v Elliniko Dimosio

(Case C-402/14)

Language of the case: Greek

Referring court

Diikitiko Efetio Athinon

Parties to the main proceedings

Applicant: VIAMAR — Elliniki Aftokiniton kai Genikon Epikhiriseon A.E.

Defendant: Elliniko Dimosio

Questions referred

Is Article 1(3) of Directive 2008/118/EC ¹ of 16 December 2008 legally sufficient in itself and complete/unconditional and sufficiently clear so that, although that particular provision of the directive has not been transposed into the national law of the Member State/the Greek State, it has direct effect and can be relied on by an individual who derives rights from it before the national courts, and the latter are required to take that provision into account?

In any event, is Article 130(5) of the National Customs Code, in conjunction with Article 128(1) thereof — which provide that the customs clearance certificate for Community vehicles imported into the country is issued after collection of the registration tax, the obligation to pay which arises upon their entry into the country — compatible with Article 3(c) of the EEC Treaty, providing for the abolition of obstacles to the free movement of goods between Member States?

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¹ Council Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).