Judgment of the Court (Third Chamber) of 11 May 2006.

Friesland Coberco Dairy Foods BV v Inspecteur van de Belastingdienst/Douane Noord/kantoor Groningen.

Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands.

Community Customs Code - Arrangements for processing under customs control - Refusal by the national customs authorities of an application for authorisation for processing under customs control - Binding nature of the conclusions of the Customs Code Committee - None - Jurisdiction of the Court to rule on the validity of those conclusions in the context of Article 234 EC - None - Interpretation of Article 133(e) of the Customs Code - Interpretation of Articles 502(3) and 504(4) of Regulation (EEC) No 2454/93 - Overall assessment of all the circumstances of the application for authorisation.

Case C-11/05.

Reports of Cases

2006 I-04285