**Order of the Court (Sixth Chamber) of 6 October 2008 – Raffinerie Tirlemontoise v Bureau d’intervention et de restitution
belge (BIRB)**

**(Case C‐200/06)**

Article 104(3) of the Rules of Procedure – Sugar – Production levies – Detailed rules for the application of the quota system – Taking into account of the quantities of sugar contained in the processed products – Calculation of the exportable surplus – Calculation of the average loss

Agriculture – Common organisation of the markets – Sugar – Production levy (Council Regulations No 2038/1999, Art. 33(1), and No 1260/2001, Art. 15(1)(c) and (d); Commission Regulations
No 2267/2000, No 1993/2001, No 314/2002, as amended by Commission Regulations No 1140/2003 and No 38/2004, Art. 6(4) and (5),
No 1837/2002, No 1762/2003 and No 1775/2004) (see paras 24-29, 31‐33, 34-40, operative part 1-2)

**Re:**

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| | Reference for a preliminary ruling – Tribunal de première instance de Bruxelles – Interpretation of Article 15 of Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ 2001 L 178, p. 1) – Validity of Commission Regulation (EC) No 314/2002 of 20 February 2002 laying down detailed rules for the application of the quota system in the sugar sector (OJ 2002 L 50, p. 40) – Validity of Commission Regulation (EC) No 1775/2004 of 14 October 2004 setting the production levies in the sugar sector for the 2003/04 marketing year (OJ 2004 L 316, p. 64); of Commission Regulation (EC) No 1762/2003 of 7 October 2003 fixing the production levies in the sugar sector for the 2002/03 marketing year (OJ 2003 L 254, p. 4); of Commission Regulation (EC) No 1837/2002 of 15 October 2002 fixing the production levies and the coefficient for the additional levy in the sugar sector for the marketing year 2001/02 (OJ 2002 L 278, p. 13); of Commission Regulation (EC) No 1993/2001 of 11 October 2001 fixing the production levies in the sugar sector for the 2000/01 marketing year (OJ 2001 L 271, p. 15); and of Commission Regulation (EC) No 2267/2000 of 12 October 2000 fixing the production levies and the coefficient for calculating the additional levy in the sugar sector for the 1999/2000 marketing year (OJ 2000 L 259, p. 29) – Calculation method used to evaluate the total loss to be financed by the production levy – Taking into account, for the calculation of the exportable surplus, of all quantities of sugar exported and, for the calculation of the average loss per tonne of sugar, only of the quantities which gave rise to the payment of the export refund. |

**Operative part**

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| 1. | | Pursuant to Article 15(1)(c) of Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector, the exportable surplus includes the quantities of sugar which fall under that article contained in the processed products exported, regardless of whether or not refunds have actually been paid. |

Article 15(1)(d) of that regulation is to be interpreted as meaning that all the quantities of exported products which fall
under that article must, regardless of whether or not refunds have actually been paid, be taken into account for the purpose
of calculating both the exportable surplus and the average loss per tonne of product.

Examination of Article 6(4) and (5) of Commission Regulation (EC) No 314/2002 of 20 February 2002 laying down detailed rules
for the application of the quota system in the sugar sector, where appropriate, as amended by Commission Regulation (EC) No
1140/2003 of 27 June 2003 and Commission Regulation (EC) No 38/2004 of 9 January 2004 has not disclosed the existence of any
factors such as to affect its validity.

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| --- | --- | --- |
| 2. | | Examination of Commission Regulation (EC) No 2267/2000 of 12 October 2000 fixing the production levies and the coefficient for calculating the additional levy in the sugar sector for the 1999/2000 marketing year; Commission Regulation (EC) No 1993/2001 of 11 October 2001 fixing the production levies in the sugar sector for the 2000/01 marketing year; and Commission Regulation (EC) No 1837/2002 of 15 October 2002 fixing the production levies and the coefficient for the additional levy in the sugar sector for the marketing year 2001/02 has not disclosed the existence of any factors such as to affect their validity. |

Commission Regulation (EC) No 1762/2003 of 7 October 2003 fixing the production levies in the sugar sector for the 2002/03
marketing year and Commission Regulation (EC) No 1775/2004 of 14 October 2004 setting the production levies in the sugar sector
for the 2003/04 marketing year are invalid.