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Document C2006/143/19
Case C-274/04: Judgment of the Court (First Chamber) of 6 April 2006 (reference for a preliminary ruling from the Finanzgericht Hamburg) — ED & F Man Sugar Ltd v Hauptzollamt Hamburg-Jonas (Agriculture — Regulation (EEC) No 3665/87 — Export refunds — Sanction applied following a decision to recover a refund that has become final — Possibility of re-examining the decision imposing a sanction)
Case C-274/04: Judgment of the Court (First Chamber) of 6 April 2006 (reference for a preliminary ruling from the Finanzgericht Hamburg) — ED & F Man Sugar Ltd v Hauptzollamt Hamburg-Jonas (Agriculture — Regulation (EEC) No 3665/87 — Export refunds — Sanction applied following a decision to recover a refund that has become final — Possibility of re-examining the decision imposing a sanction)
Case C-274/04: Judgment of the Court (First Chamber) of 6 April 2006 (reference for a preliminary ruling from the Finanzgericht Hamburg) — ED & F Man Sugar Ltd v Hauptzollamt Hamburg-Jonas (Agriculture — Regulation (EEC) No 3665/87 — Export refunds — Sanction applied following a decision to recover a refund that has become final — Possibility of re-examining the decision imposing a sanction)
OJ C 143, 17.6.2006, p. 10–11
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
17.6.2006 |
EN |
Official Journal of the European Union |
C 143/10 |
Judgment of the Court (First Chamber) of 6 April 2006 (reference for a preliminary ruling from the Finanzgericht Hamburg) — ED & F Man Sugar Ltd v Hauptzollamt Hamburg-Jonas
(Case C-274/04) (1)
(Agriculture - Regulation (EEC) No 3665/87 - Export refunds - Sanction applied following a decision to recover a refund that has become final - Possibility of re-examining the decision imposing a sanction)
(2006/C 143/19)
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: ED & F Man Sugar Ltd
Defendant: Hauptzollamt Hamburg-Jonas
Re:
Reference for a preliminary ruling — Finanzgericht Hamburg (Finance Court) Hamburg — Interpretation of Article 11(1) and (3) of 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 (EC) No 2945/94 of 2 December 1994 (OJ 1994 L 310, p. 57) — Sanctions for requesting a refund in excess of that applicable — Whether national authorities or courts may re-examine, in the context of an action brought by an exporter against a decision imposing a sanction on him, the final decision ordering repayment of amounts wrongly received — Misinterpretation of Community law
Operative part of the judgment
The first subparagraph of Article 11(1) of 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, as amended by Commission Regulation No 2945/94 of 2 December 1994, must be interpreted as meaning that, in an appeal against a decision imposing a sanction on the basis of that provision, the national authorities and courts are entitled to examine whether the exporter requested a refund in excess of that applicable within the meaning of that provision, notwithstanding the fact that a reimbursement decision provided for in the first subparagraph of Article 11(3) of that Regulation has become final before the decision imposing a sanction was issued.