Appeal brought on 11 February 2005 by Koninklijke Coöperatie Cosun U.A. against the judgment delivered on 7 December 2004 by the Court of First Instance (Fifth Chamber) in Case T-240/02 Koninklijke Coöperatie Cosun U.A.v Commission of the European Communities

(Case C-68/05 P)

(2005/C 82/45)

Language of the case: Dutch

An appeal against the judgment delivered on 7 December 2004 by the Court of First Instance (Fifth Chamber) in Case T-240/02, Koninklijke Coöperatie Cosun U.A. v Commission of the European Communities, was brought before the Court of Justice of the European Communities on 11 February 2005 by Koninklijke Coöperatie Cosun U.A., represented by M. Slotboom and N.J. Helder, advocates.

The appellant claims that the Court should:

and order the Commission to pay the costs, at both first instance and on appeal.

Pleas in law and main arguments

First plea

Infringement of Community law by virtue of the fact that the Court of First Instance held that the levy on non-exported C-sugar is not an import or export duty for the purposes of Article 13 of Regulation No 1430/79.

Second alternative plea

The Court of First Instance disregarded the fact that the levy on non-exported C-sugar must indeed be treated as an import duty for the purposes of Regulation No 1430/79.

That plea is subdivided into the following limbs:

Third alternative plea

In dealing with the second and third pleas put forward in the alternative by Cosun in its application, the Court of First Instance acted in breach of Community law.

That plea may be subdivided as follows:

Fourth alternative plea

Infringement of the principles of equal treatment, legal certainty and proportionality.