Judgment of the Court (First Chamber) of 15 November 2012 (reference for a preliminary ruling from the Finanzgericht Düsseldorf, Germany) — Pfeifer & Langen KG v Hauptzollamt Aachen

(Case C-131/11) (1)

(Agriculture - Regulation (EEC) No 1443/82 - Article 3(4) - Application of the quota system in the sugar sector - Surplus quantity of sugar found by the national authorities of a Member State during an a posteriori investigation carried out at the producer’s premises - Whether that surplus is to be taken into account when establishing the final production figures for the marketing year during which the difference came to light)

2013/C 9/16

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Pfeifer & Langen KG

Defendant: Hauptzollamt Aachen

Re:

Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of Article 3(4) of Commission Regulation (EEC) No 1443/82 of 8 June 1982 laying down detailed rules for the application of the quota system in the sugar sector (OJ 1982 L 158, p. 17) — Surplus quantity of isoglucose found subsequently by the authorities of a Member State during an inspection — Whether it is possible to take that surplus into account when establishing the final production figures for the marketing year during which the surplus came to light

Operative part of the judgment

Article 3(4) of Commission Regulation (EEC) No 1443/82 of 8 June 1982 laying down detailed rules for the application of the quota system in the sugar sector, as amended by Commission Regulation (EC) No 392/94 of 23 February 1994, must be interpreted as not being applicable in a situation in which a surplus quantity of sugar has been found by the national authorities in the context of an a posteriori investigation carried out at the producer’s premises if the surplus quantity constitutes C sugar.

(1)  OJ C 179, 18.6.2011.