JUDGMENT OF THE COURT

(Fifth Chamber)

of 24 November 2005

in Case C-136/04: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) Deutsches Milch-Kontor GmbH v Hauptzollamt Hamburg-Jonas (1)

(Export refunds - Regulations (EEC) Nos 804/68, 1706/89 and 3445/89 - Cheeses intended for processing in a third country)

(2006/C 36/17)

Language of the case: German

In Case C-136/04: REFERENCE for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 3 February 2004, received at the Court on 15 March 2004, in the proceedings pending before that court between Deutsches Milch-Kontor GmbH and Hauptzollamt Hamburg-Jonas — the Court (Fifth Chamber) composed of J. Makarczyk, President of the Chamber, R. Schintgen and R. Silva de Lapuerta (Rapporteur), Judges; M. Poiares Maduro, Advocate General, B. Fülöp, Administrator, for the Registrar, gave a judgment on 24 November 2005, the operative part of which is as follows:

Cheese exported in 1990 which, by its nature, is intended for processing in a third country may be covered by an export refund under Article 17(1) of Regulation (EEC) No 804/68 of the Council of 27 June 1968 on the common organisation of the market in milk and milk products, as amended by Council Regulation (EEC) No 3904/87 of 22 December 1987, provided that it is classified, taking account of its type and composition, under one of the product codes in the annex to Commission Regulation (EEC) No 1706/89 of 15 June 1989 fixing the export refunds on milk and milk products, as defined by the agricultural product nomenclature for export refunds annexed to Commission Regulation (EEC) No 3445/89 of 15 November 1989 establishing the full version, applicable from 1 January 1990, of the agricultural product nomenclature for export refunds.

(1)  OJ C 118 of 30. 04. 2004.