Judgment — ECLI:EU:C:2006:704
Date: 2006-11-09
Language of the case: German
Court formation: Third Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Agriculture and Fisheries;Non-Annex II EEC Treaty products
Concepts: Export refunds
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Agriculture – Common organisation of the markets – Export refunds – Processed goods not falling under Annex II to the Treaty – Conditions for granting (Commission Regulation No 1222/94, Art. 7(1)) The third subparagraph of Article 7(1) of Regulation No 1222/94 of 30 May 1994 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and the criteria for fixing the amount of such refunds, as amended by Regulation No 229/96, is to be interpreted as not precluding an exporter from providing evidence by other means where it is unable to provide in support of its export declaration documentary evidence relating to the quantities of products actually used in the manufacture of exported goods, even in a case of force majeure. The national authorities are to assess that other means of evidence, in accordance with the detailed rules laid down in the national law, provided, however, that those rules do not affect either the scope or effectiveness of Community law and that, therefore, the degree of proof required by the said Article 7(1) is not diminished. For that purpose, national authorities must also take into consideration documents previously exchanged with the exporter when the application is made under the simplified procedure provided for in the third subparagraph of Article 3(2) of that regulation. (see paras 29-30, operative part)