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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Suedzucker (Agriculture) [1998] EUECJ C-161/96 (29 January 1998) URL: http://www.bailii.org/eu/cases/EUECJ/1998/C16196.html Cite as: [1998] EUECJ C-161/96 |
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JUDGMENT OF THE COURT (Fifth Chamber)
29 January 1998
(1)
(Common organisation of the markets in the sugar sector - Failure to complete the customs formalities for export from the Community - Consequences - Principle of proportionality)
In Case C-161/96,
REFERENCE to the Court under Article 177 of the EC Treaty by the Bundesfinanzhof for a preliminary ruling in the proceedings pending before that court between
Südzucker Mannheim/Ochsenfurt AG
and
Hauptzollamt Mannheim
on the validity of Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ 1981 L 262, p. 14), read in conjunction with Commission Regulation (EEC) No 3183/80 of 3 December 1980 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (OJ 1980 L 338, p. 1),
THE COURT (Fifth Chamber),
composed of: C. Gulmann, President of the Chamber, J.C. Moitinho de Almeida (Rapporteur), D.A.O. Edward, P. Jann and L. Sevón, Judges,
Advocate General: P. Léger,
Registrar: H.A. Rühl, Principal Administrator,
after considering the written observations submitted on behalf of:
- Südzucker Mannheim/Ochsenfurt AG, by Hans-Joachim Prieß, of the Brussels Bar,
- the Commission of the European Communities, by Klaus-Dieter Borchardt, of its Legal Service, acting as Agent,
having regard to the Report for the Hearing,
after hearing the oral observations of Südzucker Mannheim/Ochsenfurt AG and the Commission at the hearing on 25 September 1997,
after hearing the Opinion of the Advocate General at the sitting on 6 November 1997,
gives the following
The relevant provisions
'Detailed rules for the application of this Article shall be adopted in accordance with the procedure laid down in Article 41.
These rules shall provide, in particular, for the levying of a charge on the C sugar and C isoglucose referred to in paragraph 1 in respect of which proof of its export
in the natural state within the prescribed period was not furnished at a date to be determined.'
'The C sugar and C isoglucose referred to in Article 26(1) of Regulation (EEC) No 1785/81 must be exported from the Member State on whose territory they were produced.
Manufacturers of C sugar or C isoglucose must furnish proof that it has been exported:
- as white sugar or raw sugar, non-denatured, or as isoglucose in its natural state,
- without refund or levy,
- from the Member State on whose territory it was produced.
If no proof is furnished that the sugar or isoglucose was exported from the Community before 1 January following the end of the marketing year during which the C sugar or the C isoglucose was produced, the quantity in question shall be considered to have been disposed of on the internal market.'
'1. The Member State concerned shall impose on the quantities which, within the meaning of Article 1(1) have been disposed of on the internal market, a charge equal to the sum of:
(a) for C sugar, per 100 kilograms:
- the highest import levy per 100 kilograms of white or raw sugar, as the case may be, applicable during the period comprising the marketing year during which the sugar in question was produced and the six months following that marketing year, and
- 1.25 Ecu'.
'(a) an export licence issued pursuant to Article 3 of Regulation (EEC) No 2630/81 to the manufacturer by the competent agency of the Member State referred to in paragraph 1;
(b) the documents referred to in Article 30 of Regulation (EEC) No 3183/80 required for the release of the security;
(c) a statement by the manufacturer to the effect that the C sugar or C isoglucose was produced by him.'
- in the case of an export from the Community ... that the product has, within 60 days from the day of completion of customs export formalities (force majeure excepted), as the case may be, either left the geographical territory of the Community within the meaning of Article 9 of that Regulation or in the cases specified in Article 5 of that Regulation reached its destination,
...'.
production of copy No 1 of the licence or certificate and, where appropriate, of copy No 1 of the extract or extracts of the licence or certificate, endorsed as provided for in Article 22 or Article 23 of that regulation.
The main proceedings
endorsements and attributions (Article 31(1)(b) of Regulation No 3183/80). The Hauptzollamt took the view that while equivalent supporting documents may, in certain circumstances, be produced in place of a copy of Control Copy T No 5, they cannot serve, as proof that the sugar has been exported, in place of an export licence with the required endorsements and attributions. By decision of 9 June 1992, confirmed by decision of 29 Septenber 1993, it therefore demanded retrospective payment of the amount provided for in Article 3(1)(a) of Regulation No 2670/81.
'Is Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ 1981 L 262, p. 14), read in conjunction with Commission Regulation (EEC) No 3183/80 of 3 December 1980 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (OJ 1980 L 338, p. 1), valid, having regard in particular to the Community law principle of proportionality, in so far as its result is that sugar is deemed to have been disposed of on the internal market - that being the basis for levying the charge on sugar production - if it has actually been exported but without completion of the customs formalities, and proof consequently cannot be furnished by means of copy No 1 of the export licence bearing the attributions and endorsements of the customs authorities?'
The question
Regulation No 2670/81 on C sugar, where the sugar in question has unarguably been exported from the Community but the customs formalities have not been completed, with the result that proof of exportation cannot be produced by means of copy No 1 of the export licence bearing the necessary attributions and endorsements, in accordance with Article 2(2) of Regulation No 2670/81, read in conjunction with Regulation No 3183/80.
the amount levied on production of C sugar, is inseparable from the primary obligation to export.
referred to in Article 22(1)(b) of that regulation are completed, which in respect of C sugar consist of submitting the export licence to the competent customs office for the quantities exported to be attributed and the other information to be endorsed.
Costs
45. The costs incurred by the Commission of the European Communities, which has submitted observations to the Court, are not recoverable. Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national court, the decision on costs is a matter for that court.
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the Bundesfinanzhof by order of 19 March 1996, hereby rules:
Consideration of the question referred has not revealed any factor of such a kind as to affect the validity of Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota, read in conjunction with Commission Regulation (EEC) No 3183/80 of 3 December 1980 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products.
Gulmann Moitinho de Almeida
Edward
|
Delivered in open court in Luxembourg on 29 January 1998.
R. Grass C. Gulmann
Registrar President of the Fifth Chamber
1: Language of the case: German.