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Document 62022CN0655

    Case C-655/22: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 19 October 2022 — I (*) GmbH & Co. KG v Hauptzollamt HZA (*)

    OJ C 7, 9.1.2023, p. 16–16 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    9.1.2023   

    EN

    Official Journal of the European Union

    C 7/16

    Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 19 October 2022 —  I (*1) GmbH & Co. KG v Hauptzollamt  HZA (*1)

    (Case C-655/22)

    (2023/C 7/20)

    Language of the case: German

    Referring court

    Bundesfinanzhof

    Parties to the main proceedings

    Applicant: I (*1) GmbH & Co. KG

    Defendant: Hauptzollamt  HZA (*1)

    Questions referred

    1.

    Is Article 2 of Regulation No 1360/2013 (1) to be interpreted as meaning that a sugar manufacturer should have submitted its claim for repayment of levies unduly paid before 30 September 2014?

    2.

    If the first question is answered in the negative: In a case such as this (definitively fixed levies applied in breach of EU law, the reimbursement of which was requested only one year after Regulation No 1360/2013 retroactively established a lower coefficient), is the competent authority entitled to refuse to reimburse production levies unduly paid on the basis of national provisions on the force of res judicata, of the time limit for levy assessments under national law and of the principle of legal certainty under EU law?

    (*1)  Information erased or replaced within the framework of protection of personal data and/or confidentiality.

    (1)  Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years (OJ 2013, L 343, p. 2).

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