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Subject: RECENT CASE-LAW - Results
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	TEXT-ALIGN: justify; MARGIN: 24pt 0cm 12pt 1cm; FONT-WEIGHT: bold
}
DIV.C04Titre1 {
	TEXT-ALIGN: justify; MARGIN: 24pt 0cm 12pt 1cm; FONT-WEIGHT: bold
}
P.C05Titre2 {
	TEXT-ALIGN: justify; FONT-STYLE: italic; MARGIN: 0cm 0cm 12pt 1cm
}
LI.C05Titre2 {
	TEXT-ALIGN: justify; FONT-STYLE: italic; MARGIN: 0cm 0cm 12pt 1cm
}
DIV.C05Titre2 {
	TEXT-ALIGN: justify; FONT-STYLE: italic; MARGIN: 0cm 0cm 12pt 1cm
}
P.C06Titre3 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 1cm
}
LI.C06Titre3 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 1cm
}
DIV.C06Titre3 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 1cm
}
P.C07Titre4 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
LI.C07Titre4 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
DIV.C07Titre4 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
P.C08Dispositif {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 56.7pt; FONT-WEIGHT: bold
}
LI.C08Dispositif {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 56.7pt; FONT-WEIGHT: bold
}
DIV.C08Dispositif {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 56.7pt; FONT-WEIGHT: bold
}
P.C19Centre {
	TEXT-ALIGN: center; MARGIN: 0cm 0cm 12pt 1cm
}
LI.C19Centre {
	TEXT-ALIGN: center; MARGIN: 0cm 0cm 12pt 1cm
}
DIV.C19Centre {
	TEXT-ALIGN: center; MARGIN: 0cm 0cm 12pt 1cm
}
P.C20Centreitalique {
	TEXT-ALIGN: center; FONT-STYLE: italic; MARGIN: 0cm 0cm 12pt 1cm
}
LI.C20Centreitalique {
	TEXT-ALIGN: center; FONT-STYLE: italic; MARGIN: 0cm 0cm 12pt 1cm
}
DIV.C20Centreitalique {
	TEXT-ALIGN: center; FONT-STYLE: italic; MARGIN: 0cm 0cm 12pt 1cm
}
P.C10Marge1 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 56.7pt
}
LI.C10Marge1 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 56.7pt
}
DIV.C10Marge1 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 56.7pt
}
P.C13Marge2 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 85.05pt
}
LI.C13Marge2 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 85.05pt
}
DIV.C13Marge2 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 85.05pt
}
P.C16Marge3 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 113.4pt
}
LI.C16Marge3 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 113.4pt
}
DIV.C16Marge3 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 113.4pt
}
P.C09Marge0avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt 56.7pt
}
LI.C09Marge0avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt 56.7pt
}
DIV.C09Marge0avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt 56.7pt
}
P.C11Marge1avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
85.05pt
}
LI.C11Marge1avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
85.05pt
}
DIV.C11Marge1avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
85.05pt
}
P.C14Marge2avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
113.4pt
}
LI.C14Marge2avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
113.4pt
}
DIV.C14Marge2avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
113.4pt
}
P.C17Marge3avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
141.75pt
}
LI.C17Marge3avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
141.75pt
}
DIV.C17Marge3avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
141.75pt
}
P.C21Titre1 {
	TEXT-ALIGN: justify; MARGIN-TOP: 24pt; TEXT-INDENT: 0pt; MARGIN-BOTTOM: =
12pt; MARGIN-LEFT: 28.35pt; FONT-WEIGHT: bold
}
LI.C21Titre1 {
	TEXT-ALIGN: justify; MARGIN-TOP: 24pt; TEXT-INDENT: 0pt; MARGIN-BOTTOM: =
12pt; MARGIN-LEFT: 28.35pt; FONT-WEIGHT: bold
}
DIV.C21Titre1 {
	TEXT-ALIGN: justify; MARGIN-TOP: 24pt; TEXT-INDENT: 0pt; MARGIN-BOTTOM: =
12pt; MARGIN-LEFT: 28.35pt; FONT-WEIGHT: bold
}
P.C22Titre2 {
	TEXT-ALIGN: justify; FONT-STYLE: italic; TEXT-INDENT: 0pt; =
MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt
}
LI.C22Titre2 {
	TEXT-ALIGN: justify; FONT-STYLE: italic; TEXT-INDENT: 0pt; =
MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt
}
DIV.C22Titre2 {
	TEXT-ALIGN: justify; FONT-STYLE: italic; TEXT-INDENT: 0pt; =
MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt
}
P.C23Titre3 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
LI.C23Titre3 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
DIV.C23Titre3 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
P.C24Titre4 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
LI.C24Titre4 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
DIV.C24Titre4 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
P.C25Titre5 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
LI.C25Titre5 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
DIV.C25Titre5 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
P.C26Titre6 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
LI.C26Titre6 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
DIV.C26Titre6 {
	TEXT-ALIGN: justify; TEXT-INDENT: 0pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 28.35pt
}
P.C29Marge0doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt 85.05pt
}
LI.C29Marge0doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt 85.05pt
}
DIV.C29Marge0doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt 85.05pt
}
P.C28Pointnumerotemanuel {
	TEXT-ALIGN: justify; TEXT-INDENT: -26.95pt; MARGIN: 0cm 0cm 12pt 1cm
}
LI.C28Pointnumerotemanuel {
	TEXT-ALIGN: justify; TEXT-INDENT: -26.95pt; MARGIN: 0cm 0cm 12pt 1cm
}
DIV.C28Pointnumerotemanuel {
	TEXT-ALIGN: justify; TEXT-INDENT: -26.95pt; MARGIN: 0cm 0cm 12pt 1cm
}
P.C18Marge3avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 141.75pt
}
LI.C18Marge3avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 141.75pt
}
DIV.C18Marge3avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 141.75pt
}
P.CHyperlink {
	MARGIN: 0cm 0cm 0cm 1cm
}
LI.CHyperlink {
	MARGIN: 0cm 0cm 0cm 1cm
}
DIV.CHyperlink {
	MARGIN: 0cm 0cm 0cm 1cm
}
P.CTOC1 {
	MARGIN: 12pt 56.7pt 0cm 1cm
}
LI.CTOC1 {
	MARGIN: 12pt 56.7pt 0cm 1cm
}
DIV.CTOC1 {
	MARGIN: 12pt 56.7pt 0cm 1cm
}
P.C30Dispositifalinea {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 1cm; FONT-WEIGHT: bold
}
LI.C30Dispositifalinea {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 1cm; FONT-WEIGHT: bold
}
DIV.C30Dispositifalinea {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 1cm; FONT-WEIGHT: bold
}
P.C31Dispositiftiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 56.7pt; FONT-WEIGHT: bold
}
LI.C31Dispositiftiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 56.7pt; FONT-WEIGHT: bold
}
DIV.C31Dispositiftiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 56.7pt; FONT-WEIGHT: bold
}
P.C32Dispositifmarge1 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 56.7pt; FONT-WEIGHT: bold
}
LI.C32Dispositifmarge1 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 56.7pt; FONT-WEIGHT: bold
}
DIV.C32Dispositifmarge1 {
	TEXT-ALIGN: justify; MARGIN: 0cm 0cm 12pt 56.7pt; FONT-WEIGHT: bold
}
P.C33Dispositifmarge1avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
85.05pt; FONT-WEIGHT: bold
}
LI.C33Dispositifmarge1avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
85.05pt; FONT-WEIGHT: bold
}
DIV.C33Dispositifmarge1avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
85.05pt; FONT-WEIGHT: bold
}
P.C34Dispositifmarge1avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 85.05pt; FONT-WEIGHT: bold
}
LI.C34Dispositifmarge1avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 85.05pt; FONT-WEIGHT: bold
}
DIV.C34Dispositifmarge1avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 85.05pt; FONT-WEIGHT: bold
}
P.C35Dispositifmarge2avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
113.4pt; FONT-WEIGHT: bold
}
LI.C35Dispositifmarge2avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
113.4pt; FONT-WEIGHT: bold
}
DIV.C35Dispositifmarge2avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
113.4pt; FONT-WEIGHT: bold
}
P.C36Dispositifmarge2avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 113.4pt; FONT-WEIGHT: bold
}
LI.C36Dispositifmarge2avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 113.4pt; FONT-WEIGHT: bold
}
DIV.C36Dispositifmarge2avectiretlong {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN-BOTTOM: 12pt; =
MARGIN-LEFT: 113.4pt; FONT-WEIGHT: bold
}
P.C37Dispositifmarge0doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt =
85.05pt; FONT-WEIGHT: bold
}
LI.C37Dispositifmarge0doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt =
85.05pt; FONT-WEIGHT: bold
}
DIV.C37Dispositifmarge0doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt =
85.05pt; FONT-WEIGHT: bold
}
P.C38Marge1doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt 113.4pt
}
LI.C38Marge1doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt 113.4pt
}
DIV.C38Marge1doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt 113.4pt
}
P.C39Dispositifmarge1doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt =
113.4pt; FONT-WEIGHT: bold
}
LI.C39Dispositifmarge1doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt =
113.4pt; FONT-WEIGHT: bold
}
DIV.C39Dispositifmarge1doubleretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -56.7pt; MARGIN: 0cm 0cm 12pt =
113.4pt; FONT-WEIGHT: bold
}
P.C40Dispositifmarge0avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
56.7pt; FONT-WEIGHT: bold
}
LI.C40Dispositifmarge0avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
56.7pt; FONT-WEIGHT: bold
}
DIV.C40Dispositifmarge0avecretrait {
	TEXT-ALIGN: justify; TEXT-INDENT: -28.35pt; MARGIN: 0cm 0cm 12pt =
56.7pt; FONT-WEIGHT: bold
}
P.CBalloonText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 8pt
}
LI.CBalloonText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 8pt
}
DIV.CBalloonText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 8pt
}
P.CCaption {
	MARGIN: 6pt 0cm 6pt 1cm; FONT-SIZE: 10pt; FONT-WEIGHT: bold
}
LI.CCaption {
	MARGIN: 6pt 0cm 6pt 1cm; FONT-SIZE: 10pt; FONT-WEIGHT: bold
}
DIV.CCaption {
	MARGIN: 6pt 0cm 6pt 1cm; FONT-SIZE: 10pt; FONT-WEIGHT: bold
}
P.CCommentReference {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 8pt
}
LI.CCommentReference {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 8pt
}
DIV.CCommentReference {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 8pt
}
P.CCommentText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt
}
LI.CCommentText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt
}
DIV.CCommentText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt
}
P.CCommentSubject {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt; FONT-WEIGHT: bold
}
LI.CCommentSubject {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt; FONT-WEIGHT: bold
}
DIV.CCommentSubject {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt; FONT-WEIGHT: bold
}
P.CDocumentMap {
	MARGIN: 0cm 0cm 0cm 1cm
}
LI.CDocumentMap {
	MARGIN: 0cm 0cm 0cm 1cm
}
DIV.CDocumentMap {
	MARGIN: 0cm 0cm 0cm 1cm
}
P.CEndnoteReference {
	MARGIN: 0cm 0cm 0cm 1cm
}
LI.CEndnoteReference {
	MARGIN: 0cm 0cm 0cm 1cm
}
DIV.CEndnoteReference {
	MARGIN: 0cm 0cm 0cm 1cm
}
P.CEndnoteText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt
}
LI.CEndnoteText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt
}
DIV.CEndnoteText {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-SIZE: 10pt
}
P.CIndex1 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 40.85pt
}
LI.CIndex1 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 40.85pt
}
DIV.CIndex1 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 40.85pt
}
P.CIndex2 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 53.35pt
}
LI.CIndex2 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 53.35pt
}
DIV.CIndex2 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 53.35pt
}
P.CIndex3 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 65.85pt
}
LI.CIndex3 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 65.85pt
}
DIV.CIndex3 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 65.85pt
}
P.CIndex4 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 78.35pt
}
LI.CIndex4 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 78.35pt
}
DIV.CIndex4 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 78.35pt
}
P.CIndex5 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 90.85pt
}
LI.CIndex5 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 90.85pt
}
DIV.CIndex5 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 90.85pt
}
P.CIndex6 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 103.35pt
}
LI.CIndex6 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 103.35pt
}
DIV.CIndex6 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 103.35pt
}
P.CIndex7 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 115.85pt
}
LI.CIndex7 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 115.85pt
}
DIV.CIndex7 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 115.85pt
}
P.CIndex8 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 128.35pt
}
LI.CIndex8 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 128.35pt
}
DIV.CIndex8 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 128.35pt
}
P.CIndex9 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 140.85pt
}
LI.CIndex9 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 140.85pt
}
DIV.CIndex9 {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 140.85pt
}
P.CIndexHeading {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-WEIGHT: bold
}
LI.CIndexHeading {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-WEIGHT: bold
}
DIV.CIndexHeading {
	MARGIN: 0cm 0cm 0cm 1cm; FONT-WEIGHT: bold
}
P.CMacroText {
	MARGIN: 0cm 0cm 0cm 1cm
}
LI.CMacroText {
	MARGIN: 0cm 0cm 0cm 1cm
}
DIV.CMacroText {
	MARGIN: 0cm 0cm 0cm 1cm
}
P.CTableofAuthorities {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 40.85pt
}
LI.CTableofAuthorities {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 40.85pt
}
DIV.CTableofAuthorities {
	TEXT-INDENT: -12.5pt; MARGIN: 0cm 0cm 0cm 40.85pt
}
P.CTableofFigures {
	TEXT-INDENT: -25pt; MARGIN: 0cm 0cm 0cm 53.35pt
}
LI.CTableofFigures {
	TEXT-INDENT: -25pt; MARGIN: 0cm 0cm 0cm 53.35pt
}
DIV.CTableofFigures {
	TEXT-INDENT: -25pt; MARGIN: 0cm 0cm 0cm 53.35pt
}
P.CTOAHeading {
	MARGIN: 6pt 0cm 0cm 1cm; FONT-SIZE: 12pt; FONT-WEIGHT: bold
}
LI.CTOAHeading {
	MARGIN: 6pt 0cm 0cm 1cm; FONT-SIZE: 12pt; FONT-WEIGHT: bold
}
DIV.CTOAHeading {
	MARGIN: 6pt 0cm 0cm 1cm; FONT-SIZE: 12pt; FONT-WEIGHT: bold
}
P.CTOC2 {
	MARGIN: 0cm 56.7pt 0cm 40.85pt
}
LI.CTOC2 {
	MARGIN: 0cm 56.7pt 0cm 40.85pt
}
DIV.CTOC2 {
	MARGIN: 0cm 56.7pt 0cm 40.85pt
}
P.CTOC3 {
	MARGIN: 0cm 56.7pt 0cm 53.35pt
}
LI.CTOC3 {
	MARGIN: 0cm 56.7pt 0cm 53.35pt
}
DIV.CTOC3 {
	MARGIN: 0cm 56.7pt 0cm 53.35pt
}
P.CTOC4 {
	MARGIN: 0cm 56.7pt 0cm 65.85pt
}
LI.CTOC4 {
	MARGIN: 0cm 56.7pt 0cm 65.85pt
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</FONT><BR><BR><BR>
<P class=3DC19Centre>JUDGMENT OF THE COURT (Fourth Chamber)</P>
<P class=3DC19Centre>25 February 2010&nbsp;(<A=20
href=3D"http://curia.europa.eu/jurisp/cgi-bin/gettext.pl?where=3D&amp;lan=
g=3Den&amp;num=3D79899774C19080386&amp;doc=3DT&amp;ouvert=3DT&amp;seance=3D=
ARRET#Footnote*"=20
name=3DFootref*>*</A>)</P>
<P class=3DC71Indicateur>(EC-Israel Association Agreement =E2=80=93 =
Territorial scope =E2=80=93=20
EC-PLO Association Agreement =E2=80=93 Refusal to apply to products =
originating in the=20
West Bank the preferential tariff arrangements granted for products =
originating=20
in Israel =E2=80=93 Doubts as to the origin of the products =E2=80=93 =
Approved exporter =E2=80=93=20
Subsequent verification of invoice declarations by the customs =
authorities of=20
the importing State =E2=80=93 Vienna Convention on the Law of Treaties =
=E2=80=93 Principle of=20
the relative effect of treaties)</P>
<P class=3DC02AlineaAltA>In Case C=E2=80=91386/08,</P>
<P class=3DC02AlineaAltA>REFERENCE for a preliminary ruling under =
Article 234 EC,=20
from the Finanzgericht Hamburg (Germany), made by decision of 30 July =
2008,=20
received at the Court on 1 September 2008, in the proceedings</P>
<P class=3DC02AlineaAltA><B>Brita GmbH</B></P>
<P class=3DC19Centre>v</P>
<P class=3DC02AlineaAltA><B>Hauptzollamt Hamburg-Hafen,</B></P>
<P class=3DC19Centre>THE COURT (Fourth Chamber),</P>
<P class=3DC02AlineaAltA>composed of K. Lenaerts, President of the Third =
Chamber,=20
acting for the President of the Fourth Chamber, R. Silva de Lapuerta, E. =
Juh=C3=A1sz,=20
J. Malenovsk=C3=BD (Rapporteur) and T. von Danwitz, Judges,</P>
<P class=3DC02AlineaAltA>Advocate General: Y. Bot,</P>
<P class=3DC02AlineaAltA>Registrar: B. F=C3=BCl=C3=B6p, =
Administrator,</P>
<P class=3DC02AlineaAltA>having regard to the written procedure and =
further to the=20
hearing on 3 September 2009,</P>
<P class=3DC02AlineaAltA>after considering the observations submitted on =
behalf=20
of:</P>
<P =
class=3DC03Tiretlong>=E2=80=93&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;Brita=20
GmbH, by D. Ehle, Rechtsanwalt,</P>
<P =
class=3DC03Tiretlong>=E2=80=93&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;the=20
European Commission, by C. Tufvesson, F. Hoffmeister and L. Bouyon, =
acting as=20
Agents,</P>
<P class=3DC02AlineaAltA>after hearing the Opinion of the Advocate =
General at the=20
sitting on 29 October 2009,</P>
<P class=3DC02AlineaAltA>gives the following</P>
<P class=3DC75Debutdesmotifs><B>Judgment</B></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint1>1</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This =
reference=20
for a preliminary ruling concerns the interpretation of the =
Euro-Mediterranean=20
Agreement establishing an association between the European Communities =
and their=20
Member States, of the one part, and the State of Israel, of the other =
part,=20
signed in Brussels on 20 November 1995 (OJ 2000 L&nbsp;147, p.&nbsp;3; =
=E2=80=98the=20
EC-Israel Association Agreement=E2=80=99), account being taken of the =
Euro-Mediterranean=20
Interim Association Agreement on trade and cooperation between the =
European=20
Community, of the one part, and the Palestine Liberation Organisation =
(PLO) for=20
the benefit of the Palestinian Authority of the West Bank and the Gaza =
Strip, of=20
the other part, signed in Brussels on 24 February 1997 (OJ 1997 =
L&nbsp;187,=20
p.&nbsp;3; =E2=80=98the EC-PLO Association Agreement=E2=80=99).</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint2>2</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The =
reference=20
has been made in the context of a customs dispute between Brita GmbH =
(=E2=80=98Brita=E2=80=99),=20
a company incorporated under German law, and the Hauptzollamt =
Hamburg-Hafen (the=20
main customs office of the port of Hamburg) concerning the refusal of =
the=20
Hauptzollamt to grant Brita preferential treatment with regard to the=20
importation of products manufactured in the West Bank.</P>
<P class=3DC04Titre1>&nbsp;<B>Legal context</B></P>
<P class=3DC05Titre2>&nbsp;<I>The Vienna Convention</I></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint3>3</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under =
Article 1=20
of the Vienna Convention on the Law of Treaties of 23 May 1969 =
(<I>United=20
Nations Treaty</I><I>Series</I>, vol. 1155, p. 331; =E2=80=98the Vienna =
Convention=E2=80=99),=20
which is entitled =E2=80=98Scope of the present Convention=E2=80=99, the =
Vienna Convention=20
applies to treaties between States.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint4>4</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Articl=
e 3 of=20
the Vienna Convention, which is entitled =E2=80=98International =
agreements not within=20
the scope of the present Convention=E2=80=99, provides:</P>
<P class=3DC02AlineaAltA>=E2=80=98The fact that the present Convention =
does not apply to=20
international agreements concluded between States and other subjects of=20
international law or between such other subjects of international law, =
or to=20
international agreements not in written form, shall not affect:</P>
<P class=3DC02AlineaAltA>=E2=80=A6</P>
<P class=3DC02AlineaAltA>(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the =
application=20
to [such agreements] of any of the rules set forth in the present =
Convention to=20
which they would be subject under international law independently of the =

Convention;</P>
<P class=3DC02AlineaAltA>=E2=80=A6=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint5>5</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under =
Article=20
31 of the Vienna Convention, which is entitled =E2=80=98General rule of=20
interpretation=E2=80=99:</P>
<P =
class=3DC02AlineaAltA>=E2=80=981.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A =
treaty shall be=20
interpreted in good faith in accordance with the ordinary meaning to be =
given to=20
the terms of the treaty in their context and in the light of its object =
and=20
purpose.</P>
<P class=3DC02AlineaAltA>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;... for =
the purpose=20
of the interpretation of a treaty, =E2=80=A6</P>
<P class=3DC02AlineaAltA>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=E2=80=A6 =
there shall be=20
taken into account, together with the context:</P>
<P class=3DC02AlineaAltA>=E2=80=A6</P>
<P class=3DC02AlineaAltA>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any =
relevant rules=20
of international law applicable in the relations between the =
parties.</P>
<P class=3DC02AlineaAltA>=E2=80=A6=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint6>6</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Articl=
e 34 of=20
the Vienna Convention, which is entitled =E2=80=98General rule regarding =
third States=E2=80=99,=20
provides:</P>
<P class=3DC02AlineaAltA>=E2=80=98A treaty does not create either =
obligations or rights=20
for a third State without its consent.=E2=80=99</P>
<P class=3DC05Titre2>&nbsp;<I>The EC-Israel Association =
Agreement</I></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint7>7</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The =
EC-Israel=20
Association Agreement, approved by Decision 2000/384/EC, ECSC of the =
Council and=20
the Commission of 19 April 2000 (OJ 2000 L 147, p. 1), entered into =
force on 1=20
June 2000.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint8>8</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In =
Title II of=20
the EC-Israel Association Agreement, which concerns the free movement of =
goods,=20
Article 6(1) provides:</P>
<P class=3DC02AlineaAltA>=E2=80=98The free trade area between the =
Community and Israel=20
shall be reinforced according to the modalities set out in this =
Agreement and in=20
conformity with the provisions of the General Agreement on Tariffs and =
Trade of=20
1994 and of other multilateral agreements on trade in goods annexed to =
the=20
Agreement establishing the World Trade Organisation (WTO) =
=E2=80=A6=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint9>9</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under =
Article 8=20
of the EC-Israel Association Agreement, with regard to industrial =
products as=20
defined in that agreement and subject to the exceptions provided for, =
=E2=80=98customs=20
duties on imports and exports, and any charges having equivalent effect, =
shall=20
be prohibited between the Community and Israel. =E2=80=A6=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint10>10</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article 75(1) =
of the=20
EC-Israel Association Agreement provides:</P>
<P class=3DC02AlineaAltA>=E2=80=98Each of the Parties may refer to the =
Association Council=20
any dispute relating to the application or interpretation of this=20
Agreement.=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint11>11</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The territorial =
scope of=20
the EC-Israel Association Agreement is defined as follows in Article 83=20
thereof:</P>
<P class=3DC02AlineaAltA>=E2=80=98This Agreement shall apply, on the one =
hand, to the=20
territories in which the Treaties establishing the European Community =
and the=20
European Coal And Steel Community are applied and under the conditions =
laid down=20
in those Treaties and, on the other hand, to the territory of the State =
of=20
Israel.=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint12>12</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Protocol 4 to =
the=20
EC-Israel Association Agreement (=E2=80=98the EC-Israel =
Protocol=E2=80=99) lays down the rules=20
relating to the definition of =E2=80=98originating products=E2=80=99, as =
well as methods of=20
administrative cooperation.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint13>13</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance =
with point=20
(2) of Article 2 of the EC-Israel Protocol, products wholly obtained in =
Israel,=20
within the meaning of Article 4 of that protocol, are to be treated as=20
originating in Israel, as are products obtained in Israel which contain=20
materials not wholly obtained there, provided that those materials have=20
undergone sufficient working or processing in Israel, within the meaning =
of=20
Article 5 of the EC-Israel Protocol.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint14>14</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article 17(1) =
of the=20
EC-Israel Protocol states:</P>
<P class=3DC02AlineaAltA>=E2=80=98Originating products within the =
meaning of this Protocol=20
shall, on importation into one of the Parties, benefit from the =
Agreement upon=20
submission of either:</P>
<P class=3DC02AlineaAltA>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a =
movement=20
certificate EUR.1=E2=80=A6;</P>
<P =
class=3DC09Marge0avecretrait>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in =
the=20
cases specified in Article 22(1), a declaration, =E2=80=A6 given by the =
exporter on an=20
invoice, a delivery note or any other commercial document which =
describes the=20
products concerned in sufficient detail to enable them to be identified =
[=E2=80=9Cthe=20
invoice declaration=E2=80=9D].=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint15>15</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under paragraph =
(1)(a) of=20
Article 22 of the EC-Israel Protocol, which is entitled =
=E2=80=98Conditions for making=20
out an invoice declaration=E2=80=99, the invoice declaration referred to =
in Article=20
17(1)(b) of the protocol may be made out by an approved exporter within =
the=20
meaning of Article 23 of that protocol.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint16>16</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Article =
23 of the=20
EC-Israel Protocol, the customs authorities of the exporting State may =
authorise=20
any exporter (an =E2=80=98approved exporter=E2=80=99) who makes frequent =
shipments of products=20
under the EC-Israel Association Agreement, and who offers to the =
satisfaction of=20
the customs authorities all guarantees necessary to verify the =
originating=20
status of those products as well as the fulfilment of the other =
requirements of=20
the EC-Israel Protocol, to make out invoice declarations. Such a =
declaration is=20
proof that the products concerned possess the appropriate originating =
status and=20
thus allows the importer to benefit from the preferential treatment =
provided for=20
under the agreement.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint17>17</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article 32 of =
the=20
EC-Israel Protocol governs, in the following terms, the procedure for =
verifying=20
proof of origin:</P>
<P =
class=3DC02AlineaAltA>=E2=80=981.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subs=
equent=20
verification of movement certificates EUR.1 and of invoice declarations =
shall be=20
carried out at random or whenever the customs authorities of the =
importing State=20
have reasonable doubt as to the authenticity of such documents, the =
originating=20
status of the products concerned or the fulfilment of the other =
requirements of=20
this Protocol. </P>
<P class=3DC02AlineaAltA>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For the =
purposes of=20
implementing the provisions of paragraph 1, the customs authorities of =
the=20
importing [State] shall return the movement certificate EUR.1, and the =
invoice,=20
if it has been submitted, or the invoice declaration, or a copy of these =

documents, to the customs authorities of the exporting country giving, =
where=20
appropriate, the reasons of substance or form for an inquiry. </P>
<P class=3DC02AlineaAltA>They shall forward, in support of the request =
for=20
subsequent verification, any documents and information that have been =
obtained=20
suggesting that the information given on the movement certificate EUR.1 =
or the=20
invoice declaration is incorrect. </P>
<P class=3DC02AlineaAltA>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The =
verification=20
shall be carried out by the customs authorities of the exporting =
[State]. For=20
this purpose, they shall have the right to call for any evidence and to =
carry=20
out any inspection of the exporter=E2=80=99s accounts or any other check =
which they=20
consider appropriate. </P>
<P class=3DC02AlineaAltA>4. =E2=80=A6</P>
<P class=3DC02AlineaAltA>5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The =
customs=20
authorities requesting the verification shall be informed of the results =
of this=20
verification within a maximum period of 10 months. These results must =
indicate=20
clearly whether the documents are authentic and whether the products =
concerned=20
can be considered as originating products and fulfil the other =
requirements of=20
this Protocol.</P>
<P class=3DC02AlineaAltA>=E2=80=A6 </P>
<P class=3DC02AlineaAltA>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If in =
cases of=20
reasonable doubt there is no reply within 10 months or if the reply does =
not=20
contain sufficient information to determine the authenticity of the =
document in=20
question or the real origin of the products, the requesting customs =
authorities=20
shall, except in the case of <I>force majeure</I> or in exceptional=20
circumstances, refuse entitlement to the preferences.=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint18>18</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On the subject =
of dispute=20
settlement, Article 33 of the EC-Israel Protocol provides:</P>
<P class=3DC02AlineaAltA>=E2=80=98Where disputes arise in relation to =
the verification=20
procedures of Article 32 which cannot be settled between the customs =
authorities=20
requesting a verification and the customs authorities responsible for =
carrying=20
out this verification or where they raise a question as to the =
interpretation of=20
this Protocol, they shall be submitted to the Customs Cooperation =
Committee.</P>
<P class=3DC02AlineaAltA>=E2=80=A6=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint19>19</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Article =
39 of the=20
EC-Israel Protocol, which is entitled =E2=80=98Customs Cooperation =
Committee=E2=80=99:</P>
<P =
class=3DC02AlineaAltA>=E2=80=981.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A =
Customs=20
Cooperation Committee shall be set up, charged with carrying out =
administrative=20
cooperation with a view to the correct and uniform application of this =
Protocol=20
and with carrying out any other task in the customs field which may be =
entrusted=20
to it.</P>
<P class=3DC02AlineaAltA>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The =
Committee shall=20
be composed, on the one hand, of experts of the Member States and of =
officials=20
of the department of the Commission of the European Communities who are=20
responsible for customs questions and, on the other hand, of experts =
nominated=20
by Israel.=E2=80=99</P>
<P class=3DC05Titre2>&nbsp;<I>EC-PLO Association Agreement</I></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint20>20</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The EC-PLO =
Association=20
Agreement, approved by Council Decision 97/430/EC of 2 June 1997 (OJ =
1997 L 187,=20
p.1) entered into force on 1 July 1997.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint21>21</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article 3 of =
the EC-PLO=20
Association Agreement states:</P>
<P class=3DC02AlineaAltA>=E2=80=98The Community and the Palestinian =
Authority shall=20
establish progressively a free trade area =E2=80=A6 in conformity with =
the provisions of=20
the General Agreement on Tariffs and Trade of 1994 and of the other =
multilateral=20
agreements on trade in goods annexed to the agreement establishing the =
World=20
Trade Organisation (WTO) =E2=80=A6=E2=80=99</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint22>22</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Articles 5 and =
6 of the=20
EC-PLO Association Agreement provide: </P>
<P class=3DC20Centreitalique><I>=E2=80=98Article 5</I></P>
<P class=3DC02AlineaAltA>No new customs duty on imports, or any other =
charge=20
having equivalent effect, shall be introduced on trade between the =
Community and=20
the West Bank and the Gaza Strip. </P>
<P class=3DC20Centreitalique><I>Article 6</I></P>
<P class=3DC02AlineaAltA>Imports into the Community of products =
originating in the=20
West Bank and the Gaza Strip shall be allowed free of customs duties and =
of any=20
other charge having equivalent effect and free of quantitative =
restrictions and=20
of any other measure having equivalent effect.=E2=80=99 </P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint23>23</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As regards the=20
territorial scope of the EC-PLO Association Agreement, Article 73 =
provides:</P>
<P class=3DC02AlineaAltA>=E2=80=98This Agreement shall apply, on the one =
hand, to the=20
territories in which the Treaty establishing the European Community is =
applied=20
and under the conditions laid down in that Treaty and, on the other =
hand, to the=20
territory of the West Bank and the Gaza Strip.=E2=80=99 </P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint24>24</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Protocol 3 =
appended to=20
the EC-PLO Association Agreement (=E2=80=98the EC-PLO Protocol=E2=80=99) =
lays down the rules=20
concerning the definition of =E2=80=98originating products=E2=80=99, as =
well as methods of=20
administrative cooperation.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint25>25</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Article =
2(2) of the=20
EC-PLO Protocol, products wholly obtained in the West Bank and the Gaza =
Strip=20
are to be treated as products originating in the West Bank and the Gaza =
Strip,=20
as are products obtained in the West Bank and Gaza Strip incorporating =
materials=20
which have not been wholly obtained there, provided that such materials =
have=20
undergone sufficient working or processing in the West Bank and Gaza =
Strip.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint26>26</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article 15(1) =
of the=20
EC-PLO Protocol provides that, on importation into the Community, =
products=20
originating in the West Bank and the Gaza Strip are to benefit from the =
EC-PLO=20
Association Agreement upon submission of either a movement certificate =
EUR.1 or=20
=E2=80=93 in the situations listed in Article 20(1) of the protocol =
=E2=80=93 a declaration made=20
out by the exporter on an invoice, or on a delivery note, or on any =
other=20
commercial document, which describes the products concerned in =
sufficient detail=20
to enable them to be identified. That declaration is referred to as an =
=E2=80=98invoice=20
declaration=E2=80=99.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint27>27</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article 16(1) =
of the=20
EC-PLO Protocol provides that the movement certificate EUR.1 is to be =
issued by=20
the customs authorities of the exporting State. Under Article 16(4), =
such a=20
certificate is to be issued by the customs authorities of the West Bank =
and Gaza=20
Strip if the products concerned can be considered to be products =
originating in=20
the West Bank and Gaza Strip and if they fulfil the other requirements =
laid down=20
in the protocol.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint28>28</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under paragraph =
(1)(a) of=20
Article 20 of the EC-PLO Protocol, which concerns the conditions for =
making out=20
an invoice declaration, such a declaration may be made out by an =
approved=20
exporter within the meaning of Article 21 of the protocol. Under Article =
20(2)=20
of the EC-PLO Protocol, an invoice declaration may be made out if the =
products=20
concerned can be considered to be products originating in the Community, =
the=20
West Bank and Gaza Strip and if they fulfil the other requirements laid =
down in=20
that protocol.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint29>29</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paragraph 1 of =
Article 21=20
of the EC-PLO Protocol, which concerns approved exporters, provides that =
the=20
customs authorities of the exporting State may grant authority to make =
out=20
invoice declarations to any exporter who makes frequent shipments of =
products=20
under the EC-PLO Association Agreement and who offers to the =
satisfaction of the=20
customs authorities all guarantees necessary to verify the originating =
status of=20
the products as well as the fulfilment of the other requirements laid =
down in=20
the protocol.</P>
<P class=3DC04Titre1>&nbsp;<B>The dispute in the main proceedings and =
the=20
questions referred for a preliminary ruling</B></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint30>30</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Brita, the =
applicant in=20
the main proceedings, is established in Germany. It imports drink-makers =
for=20
sparkling water, as well as accessories and syrups, all produced by an =
Israeli=20
supplier, Soda-Club Ltd, at a manufacturing site at Mishor Adumin in the =
West=20
Bank, to the east of Jerusalem. Soda-Club Ltd is an approved exporter =
within the=20
meaning of Article 23 of the EC-Israel Protocol.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint31>31</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the =
first six=20
months of 2002, Brita applied for some imported goods to be released for =
free=20
circulation, filing more than 60 customs declarations in total. It =
stated that=20
the country of origin for those goods was =E2=80=98Israel=E2=80=99 and =
sought the application of=20
the preferential tariff provided for under the EC-Israel Association =
Agreement=20
on the basis of invoice declarations made out by the supplier confirming =
that=20
the products concerned originated in Israel.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint32>32</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The German =
customs=20
authorities provisionally granted the preferential tariff applied for, =
but=20
commenced the procedure for subsequent verification. On being questioned =
by the=20
German customs authorities, the Israeli customs authorities replied that =
=E2=80=98[o]ur=20
verification has proven that the goods in question originate in an area =
that is=20
under Israeli Customs responsibility. As such, they are originating =
products=20
pursuant to the [EC-Israel] Association Agreement and are entitled to=20
preferential treatment under that agreement=E2=80=99.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint33>33</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By letter of 6 =
February=20
2003, the German customs authorities asked the Israeli customs =
authorities to=20
indicate, by way of supplementary information, whether the goods in =
question had=20
been manufactured in Israeli-occupied settlements in the West Bank, the =
Gaza=20
Strip, East Jerusalem or the Golan Heights. That letter remained =
unanswered.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint34>34</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By decision of =
25=20
September 2003, the German Customs authorities therefore refused the=20
preferential treatment that had been granted previously, on the ground =
that it=20
could not be established conclusively that the imported goods fell =
within the=20
scope of the EC-Israel Association Agreement. Consequently, a decision =
was taken=20
to seek post-clearance recovery of customs duties amounting to a total =
of EUR 19=20
155.46.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint35>35</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The objection =
filed by=20
Brita was dismissed, whereupon it brought an action before the =
Finanzgericht=20
Hamburg (Finance Court, Hamburg) for annulment of that decision. The=20
Finanzgericht Hamburg takes the view that the outcome of the dispute =
depends on=20
the interpretation of the EC-Israel Association Agreement, the EC-Israel =

Protocol and the EC-PLO Association Agreement.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint36>36</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In those =
circumstances,=20
the Finanzgericht Hamburg decided to stay proceedings and to refer the =
following=20
questions to the Court for a preliminary ruling:</P>
<P =
class=3DC09Marge0avecretrait>=E2=80=98(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;Should the=20
importer of goods which originate in the West Bank be granted the =
preferential=20
treatment requested in any event in light of the fact that preferential=20
treatment is provided under two agreements which come under =
consideration in the=20
present case =E2=80=93 namely the [EC-Israel Association Agreement] and =
the [EC-PLO=20
Association Agreement] =E2=80=93 for goods originating in the territory =
of the State of=20
Israel or in the West Bank, even if only a formal certificate of origin =
from=20
Israel is submitted? </P>
<P class=3DC10Marge1>If Question 1 is to be answered in the =
negative:</P>
<P =
class=3DC09Marge0avecretrait>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Is =
the=20
customs authority of a Member State bound under the EC-Israel =
Association=20
Agreement, vis-=C3=A0-vis an importer who is requesting preferential =
treatment for=20
goods which have been imported into Community territory, by a =
proof-of-origin=20
certificate issued by the Israeli authority =E2=80=93 and the =
verification procedure=20
under Article 32 of the [EC-Israel] Protocol has not been opened =
=E2=80=93 as long as=20
the customs authority of that Member State has no doubt as to the =
originating=20
status of the goods other than that as to whether the goods originate in =
an area=20
which is merely under Israeli control =E2=80=93 that is, pursuant to the =
terms of the=20
Israeli-Palestinian Interim Agreement of 1995 =E2=80=93 and as long as =
no=20
dispute-settlement procedure was carried out pursuant to Article 33 of =
the=20
[EC-Israel] Protocol? </P>
<P class=3DC10Marge1>If Question 2 is to be answered in the =
negative:</P>
<P =
class=3DC09Marge0avecretrait>(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;May =
the=20
customs authority of the country of importation refuse automatically to =
grant=20
preferential treatment for the following reason alone, namely that, =
pursuant to=20
its request for verification under Article 32(2) of the [EC-Israel] =
Protocol, it=20
was confirmed by the Israeli authorities (only) that the goods were =
manufactured=20
in an area which is subject to Israeli customs jurisdiction and that =
they were=20
for that reason of Israeli origin, and where the subsequent request by =
the=20
customs authority of the country of importation for further =
specification by the=20
Israeli authorities remained unanswered, in particular without the =
actual origin=20
of the goods having to be taken into account? </P>
<P class=3DC10Marge1>If Question 3 is to be answered in the =
negative:</P>
<P =
class=3DC09Marge0avecretrait>(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;May =
the=20
customs authorities [of the importing Member State] refuse automatically =
to=20
grant preferential treatment under the EC-Israel Association Agreement =
in the=20
case where =E2=80=93 as has become clear in the meantime =E2=80=93 the =
goods originate in the=20
West Bank, or should preferential treatment also be granted under the =
[EC-Israel=20
Agreement] for goods originating in that area, in any event as long as =
no=20
dispute-settlement procedure has been carried out under Article 33 of =
the=20
[EC-Israel] Protocol concerning the interpretation of the expression =
=E2=80=9Cterritory=20
of the State of Israel=E2=80=9D used in that agreement?=E2=80=99</P>
<P class=3DC04Titre1>&nbsp;<B>The questions referred for a preliminary=20
ruling</B></P>
<P class=3DC05Titre2>&nbsp;<I>Questions 1 and 4</I></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint37>37</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By Questions 1 =
and 4,=20
which it is appropriate to examine together, the referring court asks,=20
essentially, whether the customs authorities of the importing Member =
State may=20
refuse to grant the preferential treatment provided for under the =
EC-Israel=20
Association Agreement where the goods at issue originate in the West =
Bank. </P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint38>38</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By way of a =
preliminary=20
point, it should be noted that the answer to Questions 1 and 4 closely =
depends=20
on the interpretation to be given to Article 83 of the EC-Israel =
Association=20
Agreement, which defines the territorial scope of that agreement.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint39>39</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In this =
respect, it=20
should be recalled that an agreement concluded by the Council of the =
European=20
Union with a non-Member State in accordance with Articles 217 TFEU and =
218 TFEU,=20
constitutes, as far as the European Union is concerned, an act of one of =
the=20
institutions of the Union, within the meaning of point (b) of the first=20
paragraph of Article 267 TFEU; that, from the moment it enters into =
force, the=20
provisions of such an agreement form an integral part of the legal order =
of the=20
European Union; and that, within the framework of that legal order, the =
Court=20
has jurisdiction to give preliminary rulings concerning the =
interpretation of=20
such an agreement (see, to that effect, Case 12/86 <I>Demirel </I>[1987] =
ECR=20
3719, paragraph 7, and Case C=E2=80=91162/96 <I>Racke</I> [1998] ECR =
I=E2=80=913655, paragraph=20
41). In addition, having been concluded by two subjects of public =
international=20
law, the EC-Israel Association Agreement is governed by international =
law and,=20
more specifically, as regards its interpretation, by the international =
law of=20
treaties.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint40>40</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The =
international law of=20
treaties was consolidated, essentially, in the Vienna Convention. Under =
Article=20
1 thereof, the Vienna Convention applies to treaties between States. =
However,=20
under Article 3(b) of the Vienna Convention, the fact that the Vienna =
Convention=20
does not apply to international agreements concluded between States and =
other=20
subjects of international law is not to affect the application to them =
of any of=20
the rules set forth in that convention to which they would be subject =
under=20
international law independently of the convention.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint41>41</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It follows that =
the rules=20
laid down in the Vienna Convention apply to an agreement concluded =
between a=20
State and an international organisation, such as the EC-Israel =
Association=20
Agreement, in so far as the rules are an expression of general =
international=20
customary law. Consequently, the EC-Israel Association Agreement must be =

interpreted in accordance with those rules.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint42>42</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, =
the Court=20
has held that, even though the Vienna Convention does not bind either =
the=20
Community or all its Member States, a series of provisions in that =
convention=20
reflect the rules of customary international law which, as such, are =
binding=20
upon the Community institutions and form part of the Community legal =
order (see,=20
to that effect, <I>Racke,</I> paragraphs 24, 45 and 46; see, also, as =
regards=20
the reference to the Vienna Convention for the purposes of the =
interpretation of=20
association agreements concluded by the European Communities, Case =
C=E2=80=91416/96=20
<I>El-Yassini</I> [1999] ECR I=E2=80=911209, paragraph 47, and Case =
C=E2=80=91268/99 <I>Jany and=20
Others</I> [2001] ECR I=E2=80=918615, paragraph 35 and the case-law =
cited).</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint43>43</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to =
Article 31 of=20
the Vienna Convention, a treaty is to be interpreted in good faith in =
accordance=20
with the ordinary meaning to be given to the terms of the treaty in =
their=20
context and in the light of its object and purpose. In that respect, =
account is=20
to be taken, together with the context, of any relevant rules of =
international=20
law applicable in the relations between the parties.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint44>44</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Among the =
relevant rules=20
that may be relied on in the context of the relations between the =
parties to the=20
EC-Israel Association Agreement is the general international law =
principle of=20
the relative effect of treaties, according to which treaties do not =
impose any=20
obligations, or confer any rights, on third States (=E2=80=98<I>pacta =
tertiis nec nocent=20
nec prosunt</I>=E2=80=99)<I>. </I>That principle of general =
international law finds=20
particular expression in Article 34 of the Vienna Convention, under =
which a=20
treaty does not create either obligations or rights for a third State =
without=20
its consent.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint45>45</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It follows from =
those=20
preliminary considerations that Article 83 of the EC-Israel Association=20
Agreement, which defines the territorial scope of that agreement, must =
be=20
interpreted in a manner that is consistent with the principle =
=E2=80=98<I>pacta tertiis=20
nec nocent nec prosunt</I>=E2=80=99.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint46>46</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In this =
respect, it is=20
common ground that the European Communities concluded two =
Euro-Mediterranean=20
Association Agreements, first with the State of Israel and then with the =
PLO for=20
the benefit of the Palestinian Authority of the West Bank and the Gaza=20
Strip.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint47>47</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of those =
two=20
association agreements has its own territorial scope. Under Article 83 =
thereof,=20
the EC-Israel Association Agreement applies to the =E2=80=98territory of =
the State of=20
Israel=E2=80=99. Under Article 73 thereof, the EC-PLO Association =
Agreement applies to=20
the =E2=80=98territories of the West Bank and the Gaza =
Strip=E2=80=99.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint48>48</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That being so, =
those two=20
association agreements pursue an identical objective =E2=80=93 referred =
to in Article=20
6(1) of the EC-Israel Association Agreement and Article 3 of the EC-PLO=20
Association Agreement, respectively =E2=80=93 which is to establish =
and/or reinforce a=20
free trade area between the parties. They also have the same immediate =
purpose =E2=80=93=20
defined, for industrial products, in Article 8 of the EC-Israel =
Association=20
Agreement and in Articles 5 and 6 of the EC-PLO Association Agreement,=20
respectively =E2=80=93 which is to abolish customs duties, quantitative =
restrictions and=20
other measures having equivalent effect in relation to trade between the =
parties=20
to each of those agreements.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint49>49</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As regards =
methods of=20
administrative cooperation, in the case, first, of the EC-Israel =
Association=20
Agreement, it emerges from Articles 22(1)(a) and 23(1) of the EC-Israel =
Protocol=20
that the invoice declaration needed in order to be allowed preferential=20
treatment for exports is to be made out by an exporter who has been =
approved by=20
the =E2=80=98customs authorities of the exporting [State]=E2=80=99. </P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint50>50</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Secondly, in =
the case of=20
the EC-PLO Association Agreement, it emerges from Articles 20(1)(a) and =
21(1) of=20
the EC-PLO Protocol that the invoice declaration needed in order to be =
allowed=20
preferential treatment for exports is to be made out by an exporter =
approved by=20
the =E2=80=98customs authorities of the exporting [State]=E2=80=99. In =
addition, Article 16(4)=20
of the EC-PLO Protocol implies that, if the products concerned can be =
regarded=20
as products originating in the West Bank or the Gaza Strip, the =
=E2=80=98customs=20
authorities of ... the West Bank and Gaza Strip=E2=80=99 have sole =
competence to issue a=20
movement certificate EUR.1.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint51>51</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It follows from =
the=20
foregoing that the =E2=80=98customs authorities of the exporting =
[State]=E2=80=99, within the=20
meaning of the two protocols mentioned above, have exclusive competence =
=E2=80=93 within=20
their territorial jurisdiction =E2=80=93 to issue movement certificates =
EUR.1 or to=20
approve exporters based in the territory under their administration.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint52>52</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accordingly, to =
interpret=20
Article 83 of the EC-Israel Association Agreement as meaning that the =
Israeli=20
customs authorities enjoy competence in respect of products originating =
in the=20
West Bank would be tantamount to imposing on the Palestinian customs =
authorities=20
an obligation to refrain from exercising the competence conferred upon =
them by=20
virtue of the abovementioned provisions of the EC-PLO Protocol. Such an=20
interpretation, the effect of which would be to create an obligation for =
a third=20
party without its consent, would thus be contrary to the principle of =
general=20
international law, =E2=80=98<I>pacta tertiis nec nocent nec =
prosunt</I>=E2=80=99, as=20
consolidated in Article 34 of the Vienna Convention.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint53>53</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It follows that =
Article=20
83 of the EC-Israel Association Agreement must be interpreted as meaning =
that=20
products originating in the West Bank do not fall within the territorial =
scope=20
of that agreement and do not therefore qualify for preferential =
treatment under=20
that agreement. </P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint54>54</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In those =
circumstances,=20
the German customs authorities could refuse to grant, in respect of the =
goods at=20
issue, preferential treatment as provided for under the EC-Israel =
Association=20
Agreement, on the ground that those goods originated in the West =
Bank.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint55>55</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For the =
purposes, still,=20
of Question 1, the referring court asks, essentially, whether the =
customs=20
authorities of the importing State may grant preferential treatment when =
such=20
treatment is provided for under both the agreements to be taken into =
account =E2=80=93=20
namely, the EC-Israel Association Agreement and the EC-PLO Association =
Agreement=20
=E2=80=93 and it is not contested that the goods at issue originate in =
the West Bank and=20
only a formal certificate of Israeli origin has been submitted. The =
referring=20
court asks, more specifically, to what extent it is possible to accept =
that the=20
customs authorities are free to choose between two substantively =
equivalent=20
possibilities (=E2=80=98to make an elective determination=E2=80=99), =
leaving open the questions=20
of which of the two agreements applies and of whether proof of origin =
falls to=20
be issued by the Israeli authorities or by the Palestinian authorities. =
</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint56>56</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To allow =
elective=20
determination simply because both the agreements at issue provide for=20
preferential treatment and because the place of origin of the goods is=20
established by evidence other than that envisaged under the association=20
agreement that is actually applicable would be tantamount to denying, =
generally,=20
that, in order to be entitled to the preferential treatment, it is =
necessary to=20
provide valid proof of origin issued by the competent authority of the =
exporting=20
State.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint57>57</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It is clear, =
both from=20
Article 17 of the EC-Israel Protocol and from Article 15 of the EC-PLO =
Protocol,=20
that proof of origin must be produced in respect of products originating =
in the=20
territories of the contracting parties if they are to qualify for the=20
preferential treatment. That requirement of valid proof of origin issued =
by the=20
competent authority cannot be considered to be a mere formality that may =
be=20
overlooked as long as the place of origin is established by means of =
other=20
evidence. In this respect, the Court has already held that the validity =
of=20
certificates issued by authorities other than those designated by name =
in the=20
relevant association agreement cannot be accepted (see, to that effect, =
Case=20
C-432/92 <I>Anastasiou and Others</I> [1994] ECR I=E2=80=913087, =
paragraphs 37 to=20
41).</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint58>58</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the light of =
the above=20
considerations, the answer to Questions 1 and 4 is that the customs =
authorities=20
of the importing Member State may refuse to grant the preferential =
treatment=20
provided for under the EC-Israel Association Agreement where the goods =
concerned=20
originate in the West Bank. Furthermore, the customs authorities of the=20
importing Member State may not make an elective determination, leaving =
open the=20
questions of which of the agreements to be taken into account =E2=80=93 =
namely, the=20
EC-Israel Association Agreement and the EC-PLO Association Agreement =
=E2=80=93 applies=20
in the circumstances of the case and of whether proof of origin falls to =
be=20
issued by the Israeli authorities or by the Palestinian authorities. =
</P>
<P class=3DC05Titre2>&nbsp;<I>Questions 2 and 3</I></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint59>59</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By Questions 2 =
and 3,=20
which it is appropriate to examine together, the referring court asks,=20
essentially, whether, for the purposes of the procedure laid down in =
Article 32=20
of the EC-Israel Protocol, the customs authorities of the importing =
State are=20
bound by the proof of origin that is submitted and by the reply given by =
the=20
customs authorities of the exporting State. The referring court also =
asks=20
whether, in order to settle a dispute that has arisen in relation to the =

verification of invoice declarations, the customs authorities of the =
importing=20
State must, pursuant to Article 33 of the protocol, submit that dispute =
to the=20
Customs Cooperation Committee before adopting measures unilaterally.</P>
<P class=3DC06Titre3>&nbsp;The question whether the customs authorities =
of the=20
importing State are bound by the reply given by the customs authorities =
of the=20
exporting State</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint60>60</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It is clear =
from=20
Article&nbsp;32 of the EC-Israel Protocol that the subsequent =
verification of=20
invoice declarations is carried out whenever the customs authorities of =
the=20
importing State have reasonable doubt as to the authenticity of such =
documents=20
or the originating status of the products concerned. The verification is =
carried=20
out by the customs authorities of the exporting State. The customs =
authorities=20
requesting the verification are to be informed of the results of that=20
verification within a maximum period of 10 months. Those results must =
indicate=20
clearly whether the invoice declarations are authentic and whether the =
products=20
concerned can be considered to be originating products. If, in cases of=20
reasonable doubt, there is no reply within 10 months or if the reply =
does not=20
contain sufficient information to enable the authenticity of the invoice =

declarations or the real origin of the products to be determined, the =
customs=20
authorities of the importing State are to refuse to grant the =
preferential=20
treatment.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint61>61</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In a similar =
legal=20
context, the Court has held that it follows from such provisions that =
the=20
determination of the origin of goods is based on a division of powers =
between=20
the customs authorities of the parties to the free-trade agreement =
concerned,=20
inasmuch as origin is established by the authorities of the exporting =
State.=20
That system is justified by the fact that the authorities of the =
exporting State=20
are those best placed to verify directly the facts which determine =
origin (see,=20
to that effect, Case 218/83 <I>Les Rapides Savoyards and Others</I> =
[1984]=20
ECR&nbsp;3105, paragraph 26).</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint62>62</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;However, a =
mechanism of=20
that kind can function only if the customs authorities of the importing =
State=20
accept the determinations legally made by the authorities of the =
exporting State=20
(see, to that effect, <I>Les Rapides Savoyards and Others</I>, paragraph =
27, and=20
Joined Cases C=E2=80=9123/04 to C=E2=80=9125/04 <I>Sfakianakis =
</I>[2006] ECR I=E2=80=911265, paragraph=20
23).</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint63>63</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It follows =
that, in the=20
context of that system of mutual recognition, the customs authorities of =
the=20
importing State may not unilaterally declare invalid an invoice =
declaration made=20
out by an exporter who has been properly approved by the customs =
authorities of=20
the exporting State. Likewise, in cases of subsequent verification, the =
customs=20
authorities of the importing State are generally bound by the results of =
such=20
verification (see, to that effect,<I> Sfakianakis</I>, paragraph =
49).</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint64>64</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Nevertheless, =
in the case=20
before the referring court, the subsequent verification pursuant to =
Article 32=20
of the EC-Israel Protocol did not concern the question whether the =
imported=20
products were wholly obtained in a certain location or whether they had=20
undergone sufficient working and processing there for them to be =
considered to=20
be products originating in that location, in accordance with the =
EC-Israel=20
Protocol. The aim of the subsequent verification was to establish the =
precise=20
place of manufacture of the imported products, for the purposes of =
determining=20
whether those products fell within the territorial scope of the =
EC-Israel=20
Association Agreement. The European Union takes the view that products =
obtained=20
in locations which have been placed under Israeli administration since =
1967 do=20
not qualify for the preferential treatment provided for under that=20
agreement.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint65>65</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance =
with=20
Article 32(6) of the EC-Israel Protocol, if the reply given by the =
customs=20
authorities of the exporting State does not contain sufficient =
information to=20
enable the real origin of the products to be determined, the requesting =
customs=20
authorities are to refuse to grant preferential treatment in respect of =
those=20
products.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint66>66</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As it is, it is =
apparent=20
from the circumstances of the case before the referring court that, in =
the=20
context of the subsequent verification, the Israeli customs authorities =
gave no=20
reply to the letters which the German customs authorities had sent in =
order to=20
check whether the products at issue had been manufactured in =
Israeli-occupied=20
settlements in the West Bank, the Gaza Strip, East Jerusalem or the =
Golan=20
Heights. The letter of 6 February 2003 from the German customs =
authorities even=20
remained unanswered. </P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint67>67</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In =
circumstances such as=20
those, it must be held that a reply such as that given by the customs=20
authorities of the exporting State does not contain sufficient =
information, for=20
the purposes of Article 32(6) of the EC-Israel Protocol, to enable the =
real=20
origin of the products to be determined, which means that, in a context =
such as=20
this, the assertion made by those authorities that the products at issue =
qualify=20
for preferential treatment under the EC-Israel Association Agreement is =
not=20
binding upon the customs authorities of the importing Member State.</P>
<P class=3DC06Titre3>&nbsp;The obligation to bring the matter before the =
Customs=20
Cooperation Committee</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint68>68</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The first =
paragraph of=20
Article 33 of the EC-Israel Protocol provides that, where disputes arise =
in=20
relation to the verification procedures under Article 32 of the protocol =
or=20
where they raise a question as to the interpretation of that protocol, =
they are=20
to be submitted to the Customs Cooperation Committee.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint69>69</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Article =
39 of the=20
EC-Israel Protocol, the Customs Cooperation Committee is an =
administrative body=20
composed of customs experts and officials from the Commission, the =
Member States=20
and the State of Israel. Within the framework of that protocol, it is to =
be=20
entrusted with the performance of any technical task in the customs=20
field.&nbsp;Consequently, it cannot be regarded as having competence to =
settle=20
disputes concerning questions of law such as those relating to the=20
interpretation of the EC-Israel Association Agreement itself. On the =
other hand,=20
such disputes may, in accordance with Article 75(1) of the EC-Israel =
Association=20
Agreement, be submitted to the Association Council.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint70>70</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In a case such =
as that=20
before the referring court, the reply given by the customs authorities =
of the=20
exporting State in the context of the subsequent verification procedure =
provided=20
for in Article 32 of the EC-Israel Protocol cannot be considered to be =
at the=20
origin of a dispute between the contracting parties concerning the=20
interpretation of that protocol. First, that reply fails to provide the=20
information requested. Secondly, even though, in the case before the =
referring=20
court, a dispute arose at the time of the subsequent verification =
procedure=20
requested by the customs authorities of the importing State, that =
dispute does=20
not concern the interpretation of the EC-Israel Protocol, but the =
determination=20
of the territorial scope of the EC-Israel Association Agreement.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint71>71</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It follows =
that, in=20
circumstances such as those in the case before the referring court, each =
of the=20
contracting parties has the right to bring before the Association =
Council a=20
question concerning the interpretation of the territorial scope of the =
EC-Israel=20
Association Agreement. By contrast, there is no obligation to bring the =
matter=20
before the Customs Cooperation Committee since that question of =
interpretation=20
does not fall within its sphere of competence.</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint72>72</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In any event, =
even if it=20
might have been conceivable, had there been a dispute concerning the=20
interpretation of the Association Agreement as such, to bring the matter =
before=20
the Association Council, it should be recalled that, as the Court has =
already=20
held, the fact that the dispute was not referred to the Association =
Committee,=20
an emanation of the Association Council, cannot be used as justification =
for=20
derogating from the system of cooperation and respect for the areas of=20
competence as allocated under the Association Agreement (see, by =
analogy,=20
<I>Sfakianakis</I>, paragraph 52).</P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint73>73</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the light of =
all of=20
the foregoing, the answer to Questions 2 and 3 is that, for the purposes =
of the=20
procedure laid down in Article 32 of the EC-Israel Protocol, the customs =

authorities of the importing State are not bound by the proof of origin=20
submitted or by the reply given by the customs authorities of the =
exporting=20
State where that reply does not contain sufficient information, for the =
purposes=20
of Article 32(6) of the EC-Israel Protocol, to enable the real origin of =
the=20
products to be determined. Furthermore, the customs authorities of the =
importing=20
State are not obliged to refer to the Customs Cooperation Committee set =
up under=20
Article 39 of that protocol a dispute concerning the territorial scope =
of the=20
EC-Israel Association Agreement.</P>
<P class=3DC04Titre1>&nbsp;<B>Costs</B></P>
<P class=3DC01PointnumeroteAltN><A=20
name=3Dpoint74>74</A>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since these =
proceedings=20
are, for the parties to the main proceedings, a step in the action =
pending=20
before the national court, the decision on costs is a matter for that =
court.=20
Costs incurred in submitting observations to the Court, other than the =
costs of=20
those parties, are not recoverable.</P>
<P class=3DC41DispositifIntroduction>On those grounds, the Court (Fourth =
Chamber)=20
hereby rules:</P>
<P class=3DC08Dispositif>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>The =
customs=20
authorities of the importing Member State may refuse to grant the =
preferential=20
treatment provided for under the Euro-Mediterranean Agreement =
establishing an=20
association between the European Communities and their Member States, of =
the one=20
part, and the State of Israel, of the other part, signed in Brussels on =
20=20
November 1995, where the goods concerned originate in the West Bank.=20
Furthermore, the customs authorities of the importing Member State may =
not make=20
an elective determination, leaving open the questions of which of the =
agreements=20
to be taken into account =E2=80=93 namely, the Euro-Mediterranean =
Agreement establishing=20
an association between the European Communities and their Member States, =
of the=20
one part, and the State of Israel, of the other part, and the =
Euro-Mediterranean=20
Interim Association Agreement on trade and cooperation between the =
European=20
Community, of the one part, and the Palestine Liberation Organisation =
(PLO) for=20
the benefit of the Palestinian Authority of the West Bank and the Gaza =
Strip, of=20
the other part, signed in Brussels on 24 February 1997 =E2=80=93 applies =
in the=20
circumstances of the case and of whether proof of origin falls to be =
issued by=20
the Israeli authorities or by the Palestinian authorities.</B></P>
<P class=3DC08Dispositif>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>For =
the purposes=20
of the procedure laid down in Article 32 of Protocol No 4 appended to =
the=20
Euro-Mediterranean Agreement establishing an association between the =
European=20
Communities and their Member States, of the one part, and the State of =
Israel,=20
of the other part, the customs authorities of the importing State are =
not bound=20
by the proof of origin submitted or by the reply given by the customs=20
authorities of the exporting State where that reply does not contain =
sufficient=20
information, for the purposes of Article 32(6) of that protocol, to =
enable the=20
real origin of the products to be determined. Furthermore, the customs=20
authorities of the importing State are not obliged to refer to the =
Customs=20
Cooperation Committee set up under Article 39 of that protocol a dispute =

concerning the territorial scope of that agreement.</B></P>
<P class=3DC77Signatures>[Signatures]</P>
<HR>

<P class=3DC42FootnoteLangue><A=20
href=3D"http://curia.europa.eu/jurisp/cgi-bin/gettext.pl?where=3D&amp;lan=
g=3Den&amp;num=3D79899774C19080386&amp;doc=3DT&amp;ouvert=3DT&amp;seance=3D=
ARRET#Footref*"=20
name=3DFootnote*>*</A> Language of the case: German.</P>
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