Opinion of the Advocate General — ECLI:EU:C:2005:303
Date: 2005-05-25
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Agriculture and Fisheries;Beef and veal;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 — Re-export of goods to the Community after clearance through customs for release for consumption in a non-member country — Right to obtain a differentiated export refund — Condition — Substantial processing or working of the product — Exception — Presence of action constituting an abusive practice — Inspection incumbent on the national courts (Council Regulation No 2913/92, Art. 24; Commission Regulations Nos 3665/87, Art. 17(3), and 1384/95) The condition for obtaining a differentiated export refund laid down in Article 17(3) of Regulation No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended by Regulation No 1384/95, as regards in particular the adjustments necessary for the implementation of the Uruguay Round Agreement on Agriculture, namely clearance through customs for release of the product concerned for consumption in the non-member country of destination, is fulfilled where that product, on which import duties were paid in that country, undergoes substantial processing or working there within the meaning of Article 24 of Regulation No 2913/92 establishing the Community Customs Code, even if the product deriving from such processing or working is then re-exported to the Community, with reimbursement of the duties levied in that country and payment of customs import duties in the Community. If the subsequent reimbursement of duties levied on an economic operator other than the exporter retroactively removed the legal basis of the export refund, the exporter would be placed in a position of uncertainty, arguably in breach of the principle of legal certainty, and his right to a refund would depend on events or commercial conduct outside his control. That situation must, however, be distinguished from cases in which the exporter himself has participated in an abusive practice, in which case reimbursement of the export refund may nevertheless be required if the national court considers that evidence of an abusive practice has been produced, in accordance with the rules of national law. (see paras 36, 41, operative part)