Judgment of the Court (First Chamber) of 27 April 2006 (reference for a preliminary ruling from the Finanzgericht Hamburg) — Elfering Export GmbH v Hauptzollamt Hamburg-Jonas

(Case C-27/05) (1)

(Export refunds - Material condition - Regulation (EC) No 800/1999 - Beef and veal - Absence of proof as to the origin of the products - Applicability of penalties)

(2006/C 143/32)

Language of the case: German

Referring court

Finanzgericht Hamburg (Germany)

Parties to the main proceedings

Applicant: Elfering Export GmbH

Defendant: Hauptzollamt Hamburg-Jonas

Re:

Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of Articles 5(4) and 51(2) of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1999 L 102, p. 11) — Indication, in the export declaration, that the products are of Community origin — Lack of proof of the products' origin — Applicability of penalties

Operative part of the judgment

The declaration made in an export declaration that the product in respect of which a refund is sought is of Community origin is information to which a penalty may attach under Article 51(2) of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products in conjunction with Article 5(4) thereof.

(1)  OJ C 82, 02.04.2005.