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Document 62002CJ0001

Summary of the Judgment

Judgment of the Court (Sixth Chamber) of 1 April 2004.
Privat-Molkerei Borgmann GmbH & Co. KG v Hauptzollamt Dortmund.
Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany.
Agriculture - Additional milk levy - Article 3(2) of Regulation (EEC) No 536/93 - Annual statement of quantities of milk delivered to the purchaser - Time-limit for notification - Nature of time-limit - Penalties.
Case C-1/02.



1. Community law – Interpretation – Multilingual texts – Discrepancies between the different language versions

2. Agriculture – Common organisation of the markets – Milk and milk products – Additional levy on milk – Time-limit for the forwarding by the purchaser to the competent authority of a summary of the statements drawn up for each producer

(Commission Regulation No 536/93, Art. 3(2))


1. Where there is a divergence between the various language versions of a Community law text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part.

(see para. 25)

2. Since neither the general scheme nor the purpose of Regulation No 536/93, laying down detailed rules on the application of the additional levy on milk and milk products, precludes the deadline laid down in Article 3(2) of that regulation, as amended by Regulation No 1001/98, for the forwarding by the milk purchaser to the competent authority of a summary of the statements drawn up for each producer from being understood as a deadline for dispatch of the relevant information, that provision must be interpreted as meaning that milk purchasers comply with the time-limit laid down where they send the requisite information to the competent authority before 15 May of the relevant year.

(see paras 29, 34, operative part)