This document is an excerpt from the EUR-Lex website
Document 61999CJ0114
Summary of the Judgment
Summary of the Judgment
Agriculture - Common organisation of the markets - Export refunds - Conditions for granting - Importation of the product into the country of destination - Requirement of evidence that a product processed into another product likely to be reintroduced into the Community has been placed on the market in the non-member country of import - Not permissible
(Commission Regulation No 3665/87, Art. 5(1))
$$Article 5(1) of Regulation No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products is to be interpreted as meaning that payment of an export refund cannot be made conditional on production of additional evidence of such a kind as to show that a product which, in the non-member country of import, has undergone processing regarded as substantial in that it has been used in an irreversible manner in the manufacture of another product, which is itself likely to be re-exported into the Community, has actually been placed on the market in that country in the unaltered state.
( see para. 21 and operative part )