Judgment — ECLI:EU:C:2007:617
Date: 2007-10-18
Language of the case: Finnish
Court formation: Third Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Agriculture and Fisheries
Concepts: Export refunds
Procedure: Reference for a preliminary ruling
Origin: Finland

Summary of the Judgment Agriculture – Common organisation of the markets – Export refunds (Commission Regulation No 800/1999, Art. 5) Article 5 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 90/2001, must be interpreted as not precluding the competent customs authorities from accepting an export declaration for agricultural products which was transmitted by fax, where that transmission took place before loading for export transport, where the declaration transmitted contains all the information necessary to enable physical checks to be carried out on the goods exported and the export operation concerned is not vitiated by any fraud or attempted fraud. Such is the case where the goods covered by the export declaration transmitted by fax have arrived in the third country of destination and the original declaration subsequently transmitted is identical to the declaration transmitted by fax. It is for the national court to ascertain whether those conditions are satisfied in the main proceedings. (see para. 26, operative part)