25.9.2004

Official Journal of the European Union

C 239/2

Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 20 April 2004 in the case of Fleisch-Winter GmbH & Co. KG against Hauptzollamt Hamburg-Jonas

(Case C-309/04)

(2004/C 239/03)

Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court, Germany) of 20 April 2004 received at the Court Registry on 21 July 2004, for a preliminary ruling in the case of Fleisch-Winter GmbH & Co. KG against Hauptzollamt Hamburg-Jonas (Hamburg-Jonas Principal Tax Office) on the following questions:

Is the fact that on the basis of investigations carried out by customs authorities there is a suspicion that a product is subject to a ban under Community law which prohibits the export of a product eligible for a refund from a particular Member State to other Member States and to non-member countries sufficient of itself to exclude the existence of sound and fair marketable quality within the meaning of the first sentence of Article 13 of Regulation (EC) No 3665/87 (1) so that the actual condition or marketability of the particular product is irrelevant?

Is confirmation of sound and fair marketable quality within the meaning of the first sentence of Article 13 of Regulation (EC) No 3665/87, given in a national application for payment, information for the purposes of the second paragraph of Article 11(1) in conjunction with Article 3 of Regulation (EC) No 3665/97?

(1) OJ L 351, p. 1.