Keywords
Summary

Keywords

1 . EUROPEAN COMMUNITIES - OWN RESOURCES - SYSTEM - PRINCIPLES - EQUALITY OF TREATMENT

( EEC TREATY , ART . 201 ; COUNCIL DECISION OF 21 APRIL 1970 )

2 . EUROPEAN COMMUNITIES - OWN RESOURCES - EXPORT REFUNDS WRONGLY MADE - REPAYMENT - DISPUTES - JURISDICTION OF THE NATIONAL COURTS - REQUIREMENT OF CO-OPERATION

( EEC TREATY , ART . 5 ; REGULATION NO 729/70 OF THE COUNCIL , ART . 8 )

3 . EUROPEAN COMMUNITIES - OWN RESOURCES - EXPORT REFUNDS WRONGLY MADE - REPAYMENT - APPLICATION OF NATIONAL LAW - PRINCIPLE OF LEGAL CERTAINTY - APPLICABILITY - CONDITIONS

( REGULATION NO 1957/69 OF THE COMMISSION , ART . 6 ( 5 ))

Summary

1 . THE GENERAL ARRANGEMENTS REGARDING THE FINANCIAL PROVISIONS OF THE TREATY ARE GOVERNED BY THE GENERAL PRINCIPLE OF EQUALITY WHICH REQUIRES THAT COMPARABLE SITUATIONS MAY NOT BE TREATED DIFFERENTLY UNLESS DIFFERENCE OF TREATMENT IS OBJECTIVELY JUSTIFIED .

IT FOLLOWS THAT THE REVENUES WHICH ARE CONTRIBUTED TO THE COMMUNITY BUDGET AND THE FINANCIAL ADVANTAGES CHARGED THERETO MUST BE SO ARRANGED AND APPLIED AS TO CONSTITUTE A UNIFORM BURDEN OR CONFER UNIFORM BENEFITS ON ALL PERSONS WHO MEET THE CONDITIONS SPECIFIED IN THE COMMUNITY PROVISIONS ON SUCH BURDENS OR ADVANTAGES .

2 . DISPUTES IN CONNEXION WITH THE REIMBURSEMENT OF AMOUNTS COLLECTED FOR THE COMMUNITY ARE THUS A MATTER FOR THE NATIONAL COURTS AND MUST BE SETTLED BY THEM UNDER NATIONAL LAW IN SO FAR AS NO PROVISIONS OF COMMUNITY LAW ARE RELEVANT . IN THOSE CIRCUMSTANCES IT IS FOR THE COURTS OF THE MEMBER STATES TO PROVIDE , IN PURSUANCE OF THE REQUIREMENT OF CO-OPERATION EMBODIED IN ARTICLE 5 OF THE DIRECT EFFECT OF THE COMMUNITY PROVISIONS BOTH WHEN SUCH PROVISIONS CREATE OBLIGATIONS FOR THE SUBJECT AND WHEN THEY CONFER RIGHTS ON HIM . IT IS THUS FOR THE NATIONAL LEGAL SYSTEM OF EACH MEMBER STATE TO DETERMINE THE COURTS HAVING JURISDICTION AND TO FIX THE PROCEDURES FOR APPLICATIONS TO THE COURTS INTENDED TO PROTECT THE RIGHTS WHICH THE SUBJECT OBTAINS THROUGH THE DIRECT EFFECT OF COMMUNITY LAW BUT SUCH PROCEDURES MAY NOT BE LESS FAVOURABLE THAN THOSE IN SIMILAR PROCEDURES CONCERNING INTERNAL MATTERS AND MAY IN NO CASE BE LAID DOWN IN SUCH A WAY AS TO RENDER IMPOSSIBLE IN PRACTICE THE EXERCISE OF THE RIGHTS WHICH THE NATIONAL COURTS MUST PROTECT .

SUCH CONSIDERATIONS APPLY BOTH WHERE THERE IS AN EXPRESS REFERENCE TO NATIONAL LAWS AS THERE IS IN ARTICLE 8 OF REGULATION NO 729/70 , AND WHERE AN IMPLIED REFERENCE IS MADE TO SUCH LAWS .

3 . COMMUNITY LAW IN ITS PRESENT STATE AND ARTICLE 6 ( 5 ) OF REGULATION NO 1957/69 IN PARTICULAR DO NOT PRECLUDE THE APPLICATION , IN PROCEEDINGS CONCERNING THE RECOVERY BY THE AUTHORITIES OF THE MEMBER STATES OF SUMS PAID IN ERROR AS EXPORT REFUNDS TO TRADERS , OF A PRINCIPLE OF LEGAL CERTAINTY BASED ON NATIONAL LAW WHEREBY FINANCIAL BENEFITS GRANTED IN ERROR BY THE PUBLIC AUTHORITIES MAY NOT BE RECOVERED IF THE ERROR COMMITTED WAS NOT DUE TO INCORRECT INFORMATION SUPPLIED BY THE BENEFICIARY OR IF SUCH ERROR , DESPITE THE FACT THAT THE INFORMATION SUPPLIED WAS INCORRECT THOUGH SUPPLIED IN GOOD FAITH , COULD EASILY HAVE BEEN AVOIDED .