# C_2005082EN.01002202.xml

| 2.4.2005 | EN | Official Journal of the European Union | C 82/22 |
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2.4.2005

EN

Official Journal of the European Union

C 82/22

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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:

| — | Annul the contested judgment; |
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Annul the contested judgment;

| — | Determine the dispute itself by setting aside the contested decision; |
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Determine the dispute itself by setting aside the contested decision;

| — | In the alternative, refer the case back to the Court of First Instance; |
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In the alternative, refer the case back to the Court of First Instance;

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:

| A. | The Court of First Instance disregarded the fact that the levy on non-exported C-sugar must be regarded as a customs duty because it pursues the same objective as a customs duty. |
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A.

The Court of First Instance disregarded the fact that the levy on non-exported C-sugar must be regarded as a customs duty because it pursues the same objective as a customs duty.

| B. | The Court of First Instance disregarded the fact that the manner of establishing the level of the levy on non-exported C-sugar indicates that the levy must be regarded as a customs duty. |
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B.

The Court of First Instance disregarded the fact that the manner of establishing the level of the levy on non-exported C-sugar indicates that the levy must be regarded as a customs duty.

| C. | The Court of First Instance disregarded the fact that the manner of establishing the amount to be levied on non-exported C-sugar indicates that the levy must be regarded as a customs duty. |
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C.

The Court of First Instance disregarded the fact that the manner of establishing the amount to be levied on non-exported C-sugar indicates that the levy must be regarded as a customs duty.

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:

| A. | In dealing with the second and third pleas put forward in the alternative by Cosun in its application, the Court of First Instance exceeded the bounds of the dispute. |
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A.

In dealing with the second and third pleas put forward in the alternative by Cosun in its application, the Court of First Instance exceeded the bounds of the dispute.

| B. | The Court of First Instance unlawfully failed to deal with the third plea put forward by Cosun in its application. |
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B.

The Court of First Instance unlawfully failed to deal with the third plea put forward by Cosun in its application.

Fourth alternative plea

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

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