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Document 62011CN0562

    Case C-562/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 November 2011 — Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas

    IO C 39, 11.2.2012, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    11.2.2012   

    EN

    Official Journal of the European Union

    C 39/8

    Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 November 2011 — Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas

    (Case C-562/11)

    (2012/C 39/12)

    Language of the case: German

    Referring court

    Bundesfinanzhof

    Parties to the main proceedings

    Applicants: Société d’Exportation de Produits Agricoles SA (SEPA)

    Defendant: Hauptzollamt Hamburg-Jonas

    Question referred

    Must a penalty be imposed on an exporter who makes a request for a refund, providing a correct explanation of the facts relevant to the grant of the export refund, although no right to a refund actually exists in relation to the relevant exportation? (1)

    (1)  Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1987 L 351, p. 1) as amended by Commission Regulation No 495/97 of 18 March (OJ 1997 L 77, p. 12)

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