Judgment — ECLI:EU:C:2012:23
Date: 2012-01-19
Language of the case: German
Court formation: Fifth Chamber
Subject matter: Agriculture and Fisheries;Free movement of goods;Monetary measures in the field of agriculture;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Agriculture — Common organisation of the markets — Export refunds — Differentiated refund — Conditions for granting — Completion of the customs import formalities in the third country of destination — Definition (Council Regulation No 2913/92, Art. 24; Commission Regulation No 800/1999, as amended by Regulation No 444/2003, Art. 15(1) and (3)) On a proper construction of Article 15(1) and (3) of Regulation No 800/1999 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended by Regulation No 444/2003, the condition for receipt of a differentiated refund laid down by that article, namely, completion of the customs import formalities, is not satisfied when in the third country of destination, following release for inward processing without collection of import duties, the product undergoes a ‘substantial processing or working’ within the meaning of Article 24 of Regulation No 2913/92 establishing the Community Customs Code and the product resulting from that processing or working is exported to a third country. (see para. 30, operative part)