Judgment of the Court (Second Chamber) of 8 May 2008 (references for a preliminary ruling from the Finanzgericht Düsseldorf and the Tribunal de grande instance de Nanterre (Germany, France)) — Zuckerfabrik Jülich AG, formerly Jülich AG v Hauptzollamt Aachen

(Joined Cases C-5/06 and C-23/06 to C-36/06) (1)

(Sugar - Production levies - Detailed rules for the application of the quota system - Calculation of the exportable surplus - Calculation of the average loss)

(2008/C 158/03)

Language of the case: German and French

Referring court

Finanzgericht Düsseldorf, Tribunal de grande instance de Nanterre

Parties to the main proceedings

Applicants: Zuckerfabrik Jülich AG, formerly Jülich AG (C-5/06), Saint Louis Sucre SNC (C-23/06), Sucreries du Marquenterre SA (C-24/06), SA des Sucreries de Fontaine Le Dun, Bolbec, Auffray (SAFBA) (C-25/06), SA Lesaffre Frères (C-26/06), Tereos, as successor in title to Sucreries, Distilleries des Hauts de France (C-27/06), SA Sucreries & Distilleries de Souppes — Ouvré fils (C-28/06), SA Sucreries de Toury et Usines Annexes (C-29/06), Tereos (C-30/06), Tereos, as successor in title to SAS Sucrerie du Littoral Groupe SDHF (C-31/06), Cristal Union (C-32/06), Sucrerie Bourdon (C-33/06), SA Sucrerie de Bourgogne (C-34/06), SAS Vermendoise Industries (C-35/06), SA Sucreries et Raffineries d'Erstein (C-36/06)

Defendants: Hauptzollamt Aachen (C-5/06), Directeur général des douanes et droits indirects, Receveur principal des douanes et droits indirects de Gennevilliers (C-23/06 to C-36/06)

Re:

Preliminary rulings — Finanzgericht Düsseldorf — Interpretation of Article 15 of Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ 2001 L 178, p. 1) — Validity of Article 6(4) of Commission Regulation (EC) No 314/2002 of 20 February 2002 laying down detailed rules for the application of the quota system in the sugar sector (OJ 2002 L 50, p. 40), as amended by Commission Regulation (EC) No 1140/2003 of 27 June 2003 amending, in the sugar sector, Regulations (EC) No 779/96 laying down detailed rules of application as regards communications and (EC) No 314/2002 laying down detailed rules for the application of the quota system (OJ 2003 L 160, p. 33) — Validity of Commission Regulation (EC) No 1775/2004 of 14 October 2004 setting the production levies in the sugar sector for the 2003/04 marketing year (OJ 2004 L 316, p. 64) — Whether account is to be taken, in determining the exportable surplus, of all exported quantities of sugar, isoglucose and inulin syrup and, in determining the average loss per tonne of sugar, only of the quantities in respect of which export refunds were paid

Operative part of the judgment

Pursuant to Article 15(1)(c) of Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector, for the purpose of calculating the exportable surplus, all the quantities of exported products which fall under that article must, regardless of whether or not refunds have actually been paid, be subtracted from consumption.

Article 15(1)(d) of that regulation is to be interpreted as meaning that all the quantities of exported products which fall under that article must, regardless of whether or not refunds have actually been paid, be taken into account for the purpose of calculating both the exportable surplus and the average loss per tonne of product.

Commission Regulations (EC) No 1762/2003 of 7 October 2003 fixing the production levies in the sugar sector for the 2002/03 marketing year and (EC) No 1775/2004 of 14 October 2004 setting the production levies in the sugar sector for the 2003/04 marketing year are invalid.

Examination of Commission Regulation (EC) No 1837/2002 of 15 October 2002 fixing the production levies and the coefficient for the additional levy in the sugar sector for the marketing year 2001/02 has not disclosed the existence of any factors such as to affect its validity.

(1)  OJ C 74, 25.3.2006.