This document is an excerpt from the EUR-Lex website
Document C2007/211/31
Case C-281/07: Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 13 June 2007 — Bayerische Hypotheken- und Vereinsbank AG v Hauptzollamt Hamburg-Jonas
Case C-281/07: Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 13 June 2007 — Bayerische Hypotheken- und Vereinsbank AG v Hauptzollamt Hamburg-Jonas
Case C-281/07: Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 13 June 2007 — Bayerische Hypotheken- und Vereinsbank AG v Hauptzollamt Hamburg-Jonas
SL C 211, 8.9.2007, p. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
8.9.2007 |
EN |
Official Journal of the European Union |
C 211/16 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 13 June 2007 — Bayerische Hypotheken- und Vereinsbank AG v Hauptzollamt Hamburg-Jonas
(Case C-281/07)
(2007/C 211/31)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Bayerische Hypotheken- und Vereinsbank AG
Defendant: Hauptzollamt Hamburg-Jonas
Questions referred
1. |
Must the first sentence of the first subparagraph of Article 3(1) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities' financial interests (1) be applied to a claim for recovery of an export refund wrongly granted to an exporter, even if the latter did not commit an irregularity? |
If this question is to be answered in the affirmative:
2. |
Must this provision be applied mutatis mutandis to a claim for recovery of such benefits from the party to which the exporter has assigned its claim to the export refund? |