# C_2014135EN.01002301.xml

| 5.5.2014 | EN | Official Journal of the European Union | C 135/23 |
| --- | --- | --- | --- |

5.5.2014

EN

Official Journal of the European Union

C 135/23

---

Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Viseu (Portugal) lodged on February 2014 — Agrocaramulo — Empreendimentos Agropecuários do Caramulo SA v Instituto de Financiamento da Agricultura e Pescas, IP (IFAP)

(Case C-70/14)

2014/C 135/27

Language of the case: Portuguese

Referring court

Referring court

Tribunal Administrativo e Fiscal de Viseu

Parties to the main proceedings

Parties to the main proceedings

Applicant: Agrocaramulo — Empreendimentos Agropecuários do Caramulo SA

Applicant:

Defendant: Instituto de Financiamento da Agricultura e Pescas, IP (IFAP)

Defendant:

Question referred

Question referred

Given that the Ministério da Agricultura, do Desenvolvimento Rural e das Pescas, IFAP — Instituto de Financiamento de Agricultura e Pescas (Ministry of Agriculture, Rural Development and Fisheries), IP, held that ‘only goods included in the following are eligible for export refunds:

| — | Export refund nomenclature code 0207 12 10 9900, corresponding to what are referred to as ‘70% chickens’ which do not have completely ossified sternum tips, femurs and tibias, or |
| --- | --- |

—

Export refund nomenclature code 0207 12 10 9900, corresponding to what are referred to as ‘70% chickens’ which do not have completely ossified sternum tips, femurs and tibias, or

| — | Export refund nomenclature code 0207 12 90 9190, corresponding to what are referred to as ‘65% chickens’ which do not have completely ossified sternum tips, femurs and tibias’, and that the company actually exported spent laying hens (hens slaughtered at the end of their laying period, when their skeleton is completely ossified), is the product ‘spent laying hens’ included in the description of goods ‘Others’, with the product codes ‘0207 12 10 9900’ and ‘0207 12 90 9190’, indicated in Annex I of Regulation (EEC) No 3846/87, (1) amended by Commission Regulation (EC) No 2319/2002 (2) of 13 December 2002, by Commission Regulation (EC) No 2180/2003 (3) of 5 December 2003, by Commission Regulation (EC) No 2199/2004 (4) of 10 December 2004 and by Commission Regulation (EC) No 2091/2005 (5) of 15 December, relating to the publication, for the years 2003, 2004, 2005 and 2006, respectively, of the nomenclature of agricultural products for export refunds?’ |
| --- | --- |

—

Export refund nomenclature code 0207 12 90 9190, corresponding to what are referred to as ‘65% chickens’ which do not have completely ossified sternum tips, femurs and tibias’, and that the company actually exported spent laying hens (hens slaughtered at the end of their laying period, when their skeleton is completely ossified), is the product ‘spent laying hens’ included in the description of goods ‘Others’, with the product codes ‘0207 12 10 9900’ and ‘0207 12 90 9190’, indicated in Annex I of Regulation (EEC) No 3846/87, (1) amended by Commission Regulation (EC) No 2319/2002 (2) of 13 December 2002, by Commission Regulation (EC) No 2180/2003 (3) of 5 December 2003, by Commission Regulation (EC) No 2199/2004 (4) of 10 December 2004 and by Commission Regulation (EC) No 2091/2005 (5) of 15 December, relating to the publication, for the years 2003, 2004, 2005 and 2006, respectively, of the nomenclature of agricultural products for export refunds?’

1

2

3

4

5

---

(1)  Commission Regulation (EEC) No 3846/87 of 17 December 1987 establishing an agricultural product nomenclature for export refunds (OJ 1987 L 366, p. 1).

1

(2)  OJ 2002 L 325, p. 35.

2

(3)  OJ 2003 L 335, p. 1.

3

(4)  OJ 2004 L 380, p. 1.

4

(5)  OJ 2005 L 343, p. 1.

5

---