# C_2014462EN.01000901.xml

| 22.12.2014 | EN | Official Journal of the European Union | C 462/9 |
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22.12.2014

EN

Official Journal of the European Union

C 462/9

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Judgment of the Court (Sixth Chamber) of 16 October 2014 (request for a preliminary ruling from the College van Beroep voor het bedrijfsleven — Netherlands) — VAEX Varkens- en Veehandel BV v Productschap Vee en Vlees

(Case C-387/13) (1)

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((Reference for a preliminary ruling - Agriculture - Regulation (EC) No 612/2009 - Export refunds - Regulation (EC) No 376/2008 - System of export licences - Export declaration submitted before the export licence was issued - Export carried out during the period of validity of the export licence - Rectification of irregularities))

(2014/C 462/14)

Language of the case: Dutch

Referring court

Referring court

College van Beroep voor het bedrijfsleven

Parties to the main proceedings

Parties to the main proceedings

Applicant: VAEX Varkens- en Veehandel BV

Applicant:

Defendant: Productschap Vee en Vlees

Defendant:

Operative part of the judgment

Operative part of the judgment

| 1. | The provisions of Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products and of Commission Regulation (EC) No 376/2008 of 23 April 2008 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products and Commission Regulation (EC) No 382/2008 of 21 April 2008 on rules of application for import and export licences in the beef and veal sector must be interpreted as precluding, as a rule, the payment of an export refund and the release of the security lodged in that connection when the exporter concerned did not have a valid export licence at the date the export declaration was accepted, even though the actual export of the goods concerned took place during the period of validity of the export licence issued to it. |
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1.

The provisions of Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products and of Commission Regulation (EC) No 376/2008 of 23 April 2008 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products and Commission Regulation (EC) No 382/2008 of 21 April 2008 on rules of application for import and export licences in the beef and veal sector must be interpreted as precluding, as a rule, the payment of an export refund and the release of the security lodged in that connection when the exporter concerned did not have a valid export licence at the date the export declaration was accepted, even though the actual export of the goods concerned took place during the period of validity of the export licence issued to it.

| 2. | The provisions of Regulation No 612/2009 and of Regulations Nos 376/2008 and 382/2008, read in conjunction with Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as not precluding, as a rule, post-clearance regularisation of the export declaration, enabling the exported quantity to be entered on the export licence, the export refund to be paid on the basis of that licence and, as the case may be, the security lodged to be released. |
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2.

The provisions of Regulation No 612/2009 and of Regulations Nos 376/2008 and 382/2008, read in conjunction with Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as not precluding, as a rule, post-clearance regularisation of the export declaration, enabling the exported quantity to be entered on the export licence, the export refund to be paid on the basis of that licence and, as the case may be, the security lodged to be released.

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(1)  OJ C 274, 21.9.2013.

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