Judgment_paragraph 27 · Ilumitrónica - Iluminação e Electrónica Ldª v Chefe da Divisão de Procedimentos Aduaneiros e Fiscais/Direcção das Alfândegas de Lisboa, and Ministério Público (C-251/00)

27In so far as the court making the reference defines the purpose of its questions as being the interpretation of Article 201(3) of the CCC, it should be noted that that article is a new provision and cannot be applied to an importation effected prior to its entry into force (Case C-97/95 Pascoal & Filhos [1997] ECR I-4209, paragraph 25).