This document is an excerpt from the EUR-Lex website
Document C2007/199/15
Case C-1/06: Judgment of the Court (Third Chamber) of 28 June 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg, Germany) — Bonn Fleisch Ex- und Import GmbH v Hauptzollamt Hamburg-Jonas (Agriculture — System of export refunds on agricultural products — Regulation (EEC) No 3665/87 — Furnishing of proof of export of the products — Production of equivalent proof — Article 47(3) — Recognition by the authorities of their own motion as equivalent proof of documents not accompanied by an express reasoned request for them to be regarded as equivalent — Not applicable to direct export — National procedural rules — Obligations of the competent national authorities)
Case C-1/06: Judgment of the Court (Third Chamber) of 28 June 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg, Germany) — Bonn Fleisch Ex- und Import GmbH v Hauptzollamt Hamburg-Jonas (Agriculture — System of export refunds on agricultural products — Regulation (EEC) No 3665/87 — Furnishing of proof of export of the products — Production of equivalent proof — Article 47(3) — Recognition by the authorities of their own motion as equivalent proof of documents not accompanied by an express reasoned request for them to be regarded as equivalent — Not applicable to direct export — National procedural rules — Obligations of the competent national authorities)
Case C-1/06: Judgment of the Court (Third Chamber) of 28 June 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg, Germany) — Bonn Fleisch Ex- und Import GmbH v Hauptzollamt Hamburg-Jonas (Agriculture — System of export refunds on agricultural products — Regulation (EEC) No 3665/87 — Furnishing of proof of export of the products — Production of equivalent proof — Article 47(3) — Recognition by the authorities of their own motion as equivalent proof of documents not accompanied by an express reasoned request for them to be regarded as equivalent — Not applicable to direct export — National procedural rules — Obligations of the competent national authorities)
OJ C 199, 25.8.2007, p. 9–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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25.8.2007 |
EN |
Official Journal of the European Union |
C 199/9 |
Judgment of the Court (Third Chamber) of 28 June 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg, Germany) — Bonn Fleisch Ex- und Import GmbH v Hauptzollamt Hamburg-Jonas
(Case C-1/06) (1)
(Agriculture - System of export refunds on agricultural products - Regulation (EEC) No 3665/87 - Furnishing of proof of export of the products - Production of equivalent proof - Article 47(3) - Recognition by the authorities of their own motion as equivalent proof of documents not accompanied by an express reasoned request for them to be regarded as equivalent - Not applicable to direct export - National procedural rules - Obligations of the competent national authorities)
(2007/C 199/15)
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: Bonn Fleisch Ex- und Import GmbH
Defendant: Hauptzollamt Hamburg-Jonas
Re:
Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of Article 47(3) of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1987 L 351, p. 1), as amended — Recognition by an authority, of its own motion, of supporting documents not accompanied by an express reasoned request for recognition of equivalence as constituting equivalent proof
Operative part of the judgment
Article 47(3) of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended by Commission Regulation (EC) No 2955/94 of 5 December 1994, does not apply to the direct export of products.
Where, however, as a result of circumstances beyond the control of the exporter, the national export document proving that the products in question have left the customs territory of the Community cannot be produced, the national authorities competent for export refunds must, in accordance with the objectives of Regulation No 3665/87, as amended by Regulation No 2955/94, take into account of their own motion equivalent means of proof and implied requests for documents to be treated as equivalent. Those means of proof must nevertheless be just as satisfactory for the purpose of the verification in accordance with the detailed rules laid down by national law, provided that those rules respect the scope and effectiveness of Community law.
Where the passing of the deadline for furnishing equivalent means of proof is attributable to the competent national authorities, they cannot rely on the 12-month period laid down by Article 47(2) of Regulation No 3665/87, as amended by Regulation No 2955/94, as against a diligent exporter.